Abstract: Tax revenue is a vital source of revenuefor various governments around the world. Yemen needs improvement inits tax system so as to guarantee stability in the flow of revenue for the purpose and need to finance development. Increase in tax compliance among Small and MediumEnterprise (SMEs) is of utmost importance in this respect. Thus,this is a pilot study which aims to examine the content validity and reliability of the item's poolsof the constructs under investigation. Hence, the paper analyses a small aggregate of a sample data in respect of the effect of, tax fairness, peer influence, perception of corruption, tax audit, tax rate, tax penalty and tax compliance costs of SMEs in Yemen on their tax compliance behaviour.This study utilized a questionnaire survey in obtaining the required data as well as subjecting the questionnaire at the initial within the realm of content and face validity. The utilizable......
KEYWORDS: SMEs tax compliance behaviour, SMEs, Pilot study, Yemen
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