Determinants of tax transactions by SMEs in Sub-Saharan Africa: an experience in Cameroon
Using strategic analysis of organizations and game theory, this article examines the issues involved in tax transactions by SMEs in Cameroon. An online survey was conducted among SME managers, accounting professionals and tax officials. The results of the survey reveal that economic, behavioral, i...
Salvato in:
| Autori principali: | , |
|---|---|
| Natura: | Article ou chapitre numérique |
| Lingua: | Français |
| Pubblicazione: |
2026
|
| Soggetti: | |
| Accesso online: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Riassunto: | Using strategic analysis of organizations and game theory, this article examines the issues involved in tax transactions by SMEs in Cameroon. An online survey was conducted among SME managers, accounting professionals and tax officials. The results of the survey reveal that economic, behavioral, institutional and relational factors significantly influence the outcome of the tax transaction resulting from a convergence of interests between the players in terms of pecuniary satisfaction within SMEs in Cameroon. |
|---|