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The moderating role of entrepreneurial orientation in the relationship between digital transformation, corporate tax reputation, and tax compliance among SMEs

A. Musah et al.

Sustainable Futures2026https://doi.org/10.1016/j.sftr.2025.101641article
AJG 1ABDC C
Weight
0.37

What the paper says

This study investigates the determinants of tax compliance among small and medium-sized enterprises (SMEs) in Ghana, focusing on the roles of digital transformation (DGTF), corporate tax reputation (TXREP), and the moderating influence of entrepreneurial orientation (EO). Drawing on Resource-Based View (RBV), Signalling Theory and the Dynamic Capability theory, the study proposes a conceptual framework in which EO enhances the effects of digital transformation and tax reputation on compliance behaviours. A cross-sectional survey of 900 SME owners and managers was conducted, and data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). Results reveal that both digital transformation and corporate tax reputation significantly improve tax compliance. EO significantly moderates these relationships, strengthening the impact of digital transformation on tax reputation and of tax reputation on compliance, demonstrating its role as a critical contingent capability. Model robustness is confirmed through PLSpredict, SRMR, and R² (0.810), indicating strong predictive accuracy and reliability. The findings advance theory by integrating technological, reputational, and entrepreneurial factors into SME tax compliance and offer practical insights for policymakers, tax authorities, and SME practitioners seeking to enhance compliance through digitalization, reputation management, and entrepreneurial capability development.

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https://doi.org/https://doi.org/10.1016/j.sftr.2025.101641

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@article{a.2026,
  title        = {{The moderating role of entrepreneurial orientation in the relationship between digital transformation, corporate tax reputation, and tax compliance among SMEs}},
  author       = {A. Musah et al.},
  journal      = {Sustainable Futures},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1016/j.sftr.2025.101641},
}

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.