Research Article Published 23 January 2018

Geopolitical Differences and Tax Non-compliance among Yemeni SMEs

How to Cite

How to Cite

Al-Ttaffi, L. H. A., & Abdul-Jabbar, H. (2018). Geopolitical Differences and Tax Non-compliance among Yemeni SMEs. Journal of Business Management and Accounting, 8(1), 31-45. https://doi.org/10.32890/jbma2018.8.1.8795
Lutfi Hassen Ali Al-Ttaffi
Accounting Department, Faculty of Applied Science (Seiyun), Hadhramout University (Mukalla), Yemen
Hijattulah Abdul-Jabbar
Tunku Puteri Intan Safinaz School of Accountancy, College of Business Universiti Utara Malaysia, Malaysia
Full text
PDF View full text 918 KB · 15 pages XML JATS full text 77 KB · machine readable HTML Read online 48 KB
DOI 10.32890/jbma2018.8.1.8795 Cite this article
Share this article
Citations
12 +1 · 2026
OpenAlex, highest of the sources checked
Reads
394
Abstract + full text
Downloads
366 +1
PDF and XML
Percentile
88th
By citations, works of the same year

Article

Abstract

This paper aims at enhancing understanding of tax non-compliance behaviour by investigating the influence of geopolitical differences on taxpayers’ behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises in Yemen. The study was conducted through survey to collect the required data. The major finding of this study is that geopolitical differences has a significant influence on taxpayers’ behaviour. Particularly, the result revealed that the Southern people of Yemen are more compliant with tax rules and regulations than Northern people. This result may be attributed to the geopolitical background of both peoples. While the Southern part of Yemen has been governed by strict socialist regimes, the Northern part was administrated by tribalism system. From the literature, this study may be among the first to consider and provide evidence on the influence of geopolitical differences on the behaviour of taxpayers. The findings of this study could serve as useful input for tax policy and strategy purpose in Yemen.

Keywords
Tax non-compliance Geopolitical differences Yemen SMEs

Metrics & impact

Citations by source

Harvested 10-09-2026

Counts differ by index because each source crawls a different corpus. Crossref counts only registered reference lists; Google Scholar includes theses, preprints and grey literature.

OpenAlex
12
Open corpus, updated daily View →
OpenCitations
6
Open references only View →
Crossref
6
Deposited reference lists only View →
Scopus
0 Not indexed
Indexed titles only View →
Google Scholar
Publishes no citation count that can be read automatically.
Includes theses and preprints Search →
Dimensions
Publishes no citation count that can be read automatically.
Includes policy documents Search →

Citations over time

New citations recorded in each year, as reported by OpenAlex.

3
1
2
3
1
1
1
2020 2021 2022 2023 2024 2025 2026

Reads & downloads

Abstract views 394
PDF downloads 366
XML downloads 0
Full-text HTML 0
Counted under COUNTER Release 5 rules; known robots excluded.

Attention beyond citation

Citation percentile 88th
Field-weighted citation impact 2.82
Works this article cites 51

From OpenAlex. A field-weighted impact of 1.00 is the world average for work of the same field, type and year. No Altmetric key is configured, so news, policy and social attention are not shown.

Identifiers
DOI · 10.32890/jbma2018.8.1.8795
OpenAlex · W4318713185

References

References 67
Deposited to Crossref with the article DOI
  1. Abdulasiz, A. (2008). The marketing on SMEs in Yemen. Unpublished master thesis, Aden University, Yemen.
  2. Abdul-Jabbar, H., & Pope, J. (2008). Exploring the relationship between tax compliance costs and compliance issues in Malaysia. Journal of Applied Law and Policy, 1(1), 1-20.
  3. Al-Batly, A. (2014). The financial policies of the new Yemeni government. Al-Ahaly Net, Retrieved April 30, 2015, from http://alahale.net
  4. Al-Doais, F. A. (2008). The role of accounting information system in reducing tax evasion in the Republic of Yemen. Unpublished master thesis, University of AlAlbait, Jordan.
  5. Aljaaidi, K. S., Manaf, N. A. A., & Karlinsky, S. S. (2011). Tax evasion as a crime: A survey of perception in Yemen. International Journal of Business and Management, 6(9), 190-201.
  6. Al-Naqeeb, A. (2011). The path towards independence: Voice of the South. Retrieved February 13, 2015, from http://tajaden.org/history/2869.html
  7. Al-Rabaee, F. (2014). Failure of the unity between the republics of Yemen: A scientific approach under unity theories. Madar centre for Studies and Research. Philistine.
  8. Al-Saadi, M. (2014). International cooperation: Vision and mission. Al-Thawra Gazette (Issued daily by the Yemeni Prime Minister). Issue of 17 July, 2014. Sana’a.
  9. Al-Saqqaf, R. A. (2005). Brand building strategies of SMEs in Yemen: A grounded research that investigates if Yemeni SMEs follow western theory in brand building practices. Dar Al-feker Al-mua‘aser, Sana‘a, Yemen.
  10. Al-Ttaffi, L. H. A. & Abdul-Jabbar, H. (2015). A conceptual framework for tax non-compliance studies in a Muslim country: A proposed framework for the case of Yemen. International Postgraduate Business Journal, 7(2), 1-16.
  11. Al-Ttaffi, L. H. A., Abdul Manaf, N., Aljaidi, K. & McGee, R. (2011). An investigation of factors influencing tax evasion in Yemen. The Second Soft Science Conference. November 2011, Vietnam.
  12. Al-Yasani, A. (2005). An economic study of the impact of economic reform on the agricultural sector in Yemen. Unpublished doctoral thesis, College of Commerce, Al-Nailin University, Sudan.
  13. Arayama, Y., & Miyoshi, K. (2004). Regional diversity and sources of economic growth in China. The World Economy, 27(10), 1583-1607.
  14. Bahaj, A. (2000). The modern Yemeni history. Unpublished lecture series, Faculty of Arts, Department of History. Hadramout University, Yemen
  15. Baylis, J., Owens, P., & Smith, S. (Eds.). (2017). The globalization of world politics: An introduction to international relations. Oxford University Press.
  16. Blackburn, S. (2008). The Oxford dictionary of philosophy. ISBN 9780199541430
  17. Brown, R. E., & Mazur, M. J. (2003). IRS’s comprehensive approach to compliance measurement. National Tax Association Symposium. New York: National Tax Association.
  18. Burton, H. A., Karlinsky, S. S., & Blanthorne, C. (2005). Perception of a white-collar crime: Tax evasion. The ATA Journal of Legal Tax Research, 3(1), 35-48.
  19. Campbell, H. F. (2003). Benefit-cost analysis: financial and economic appraisal using spreadsheets. Cambridge University Press.
  20. Carapico, S. (1998). Civil society in Yemen: The political economy of activism in modern Arabia. Cambridge: Cambridge University Press.
  21. Carlos, N. (2009). Psychology: The Science of Behaviour. (Fourth edition Canadian edition). Toronto: Pearson.
  22. Central Organization of Control & Audit COCA. (2012). Annual report. Retrieved August 1, 2016, from http://www.arabosai.org
  23. Central Organization of Control & Audit COCA. (2014). Annual report. Retrieved August 1, 2016, from http://www.arabosai.org
  24. Central Organization of Control & Audit COCA. (2015). Annual report. Retrieved March 1, 2017, from http://www.arabosai.org
  25. Central Organization of Statistics COS. (2013). Small and Medium Enterprises SMEs. Retrieved August 1, 2016, from http://www.cosit.gov.iq/ar/
  26. Chiang, S. H. (2009). The effects of industrial diversification on regional unemployment in Taiwan: Is the portfolio theory applicable? The Annals of Regional Science, 43(4), 947-962.
  27. Concise Oxford English Dictionary. (2011). Main edition Hardcover. Retrieved May 29, 2016, from https://www.amazon.co.uk/Concise-Oxford-English-DictionaryMain/dp/0199601089
  28. Dittmer, J. (2013). Geopolitical assemblages and complexity. Progress in Human Geography, 0309132513501405.
  29. Fischer, C. M., Wartick, M., & Mark, M. (1992). Detection probability and tax compliance: A review of the literature. Journal of Accounting Literature, 11(2), 1-46.
  30. Flient, C. (2014). The construction of family values in geopolitical discourse: The ongoing legacy of Adolf Hitler and Britain’s ‗supreme emergency‘. The Geographical Journal, 180(1), 65-75.
  31. Galbiati, R., & Zanella, G. (2012). The tax evasion social multiplier: Evidence from Italy. Journal of Public Economics, 96(5), 485-494.
  32. Gaventa, J., & McGee, R. (2010). Citizen action and national policy reform: Making change happen. Zed Books.
  33. Gubran, M. A. (2009). An analytical study of the reality of tax evasion in Yemen. (fourth edition). Damascus University, Syria.
  34. Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis (seventh edition). Upper Saddle River, New Jersey: Prentice Hall.
  35. Hallsworth, M., List, J. A., Metcalfe, R. D., & Vlaev, I. (2017). The behaviorist as tax collector: Using natural field experiments to enhance tax compliance. Journal of Public Economics, 148(4), 14-31.
  36. Helhel, Y., & Ahmed, Y. (2014). Factors affecting tax attitudes and tax compliance: A survey study in Yemen. European Journal of Business and Management, 6(22), 48-58.
  37. Huda, M. (2005). SMEs in Yemen, Unpublished master thesis, Sana‘a University, Yemen.
  38. Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Finding, problem and prospects. Journal of Accounting Literature, 5(1), 125-165.
  39. Kim, S. C. (2011). Pastoral care for North Korean refugees and a geopolitical approach to practical theology: A qualitative study. Unpublished doctoral thesis, Claremont School of Theology, California.
  40. Klepper, S., Mazur, M., & Nagin, D. (1991). Expert intermediaries and legal compliance: The case of tax preparers. Journal of Law & Economics, 34(1), 205229.
  41. Long, S. B., & Swingen, J. A. (1991). Taxpayer compliance: Setting new agendas for research. Law and Society Review, 25(3), 637-684.
  42. Lopata, R. (2003). Geopolitical hostage: The case of Kaliningrad oblast of the Russian federation. Contemporary Change in Kaliningrad: A Window to Europe, 33(2), 35-54. Mas‘ud, A., Aliyu, A. A., Gambo, E. M. J., Al-Qudah, A. A., & Al Sharari, N. (2014). Tax rate and tax compliance in Africa. European Journal of Accounting Auditing and Finance Research, 2(3), 22-30.
  43. McGee, R. W. (2006). Three views on the ethics of tax evasion. Journal of Business Ethics, 67(1), 15-35.
  44. McGee, R. W., Benk, S., Yıldırım, H., & Kayıkçı, M. (2011). The ethics of tax evasion: A study of Turkish tax practitioner opinion. European Journal of Social Sciences, 18(3), 468-480.
  45. McGee, R. W., Petrides, Y., & Ross, A. M. (2012). Ethics and Tax Evasion: A Survey of Mexican Opinion. In The Ethics of Tax Evasion (387-403). Springer New York.
  46. Md Radzi, N. Z. & Ariffin, Z. Z. (2018). A proposed model of guilt-minimization influence towards intention of tax non-compliance among SME owners. International Journal of Accounting, Finance and Business, 3(8), 13-21.
  47. Ministry of Industry & Trade MIT. (2012). Small and Medium Enterprises SMEs. Retrieved June 14, 2016, from http://www.moit.gov.ye
  48. Ministry of Planning & International Cooperation MPIC. (2010). Annual Report. Retrieved June 14, 2016, from http://www.yemen.gov.ye
  49. Ministry of Planning & International Cooperation MPIC. (2014). Annual Report. Retrieved December 14, 2016, from http://www.yemen.gov.ye
  50. Mohamad, A., Zakaria, M. H. & Hamid, Z. (2016). Cash economy: Tax evasion amongst SMEs in Malaysia. Journal of Financial Crime, 23(4), 974–986.
  51. Naseem, N. (2014). Geopolitical value of Gwader for the region (mainly for Pakistan, China and the region). South Asian Studies, 29(2), 519-531.
  52. National Information System NIS. (2012). Small and Medium Enterprises SMEs. Retrieved June 14, 2016, from http://www.yemen-nic.info/study_guide /index. php
  53. Noguera-Santaella, J. (2016). Geopolitics and the oil price. Economic Modelling, 52(2), 301-309.
  54. Nwidobie, B. M. (2018). Determinants of voluntary tax compliant behaviours in Nigeria. International Journal of Critical Accounting, 10(1), 59-69.
  55. Okusanya, B. O., & Isabu, P. A. (2010). Public secondary school teachers’ attitude to family life education in two geopolitical zones of Nigeria: A comparative analysis. East African Journal of Public Health, 7(1), 99-102.
  56. Richardson, M., & Sawyer, A. J. (2001). Taxonomy of the tax compliance literature: Further findings, problems and prospects. Australian Tax Forum, 16(2), 137-284.
  57. Ross, A. M., & McGee, R. W. (2012). Attitudes toward tax evasion: A demographic study of south African attitudes on tax evasion. Journal of Economics & Economic Education Research, 13(3), 13-58.
  58. Sekaran, U. (2003), Research methods for business: A skill building approach. Fourth edition, New Jersey: John Wiley and Sons, Inc.
  59. Sekaran, U., & Bougie, R. (2010). Research methods for business: A skill building approach. Wiley.
  60. Stepić, M. (2011). Postmodern geopolitical challenges of Europe. Megatrend Review, 8(2), 69-88.
  61. Tax Authority of Yemen. (2011) Law No. (17) of 2010 concerning Income Tax. Retrieved September 20, 2016, from http://tax.gov.ye
  62. Teschke, B. (2006). Geopolitics. Historical Materialism, 14(1), 327-335.
  63. Uwaifo, R. (2007). Disparities in labour market outcomes across geopolitical regions in Nigeria: fact or fantasy?. Discussion Paper No. 3082. Available at SSRN: http://ssrn.com/abstract=1027690
  64. Yemen Times. (2005). Auditing body to fight corruption. As cited in Transparency International’s Quarterly Newsletter. Retrieved April 12, 2015, from http://www. transparency.org/content/download/2270/14250/version/1/file/ti _q_jun2005. pdf
  65. Yemeni News Agency. (2012). The general budget of 2013. Retrieved May 20, 2015, from http://www.sabanews.net/ar/news262356.htm
  66. Yong, D., & Martin, F. (2016). Tax compliance and cultural values: The impact of’ individualism and collectivism on the behaviour of New Zealand small business owners. Available at SSRN: http://ssrn.com/abstract=2804417
  67. Zikmund, W. G. (2003). Business Research Methods. Oklahoma: South-Western.

Most read articles by the same author(s)