rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Insights on tax compliance behaviour among businesswomen in Kano State, Nigeria
  name:
    name part: Isah, Maryam Muhammed
    role:
      role term: creator
    role:
      role term: author
  name:
    name part: Khadijah Mohd. Isa
    role:
      role term: degree supervisor
  name:
    name part: Salwa Hana Yussof
    role:
      role term: degree supervisor
  name:
    name part: International Islamic University Malaysia
    name part: Department of Accounting
  type of resource: text
  genre: theses
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    date issued: 2021
    issuance: monographic
  language:
    language term: eng
  language: languageTerm
  physical description:
    form: print
    extent: xiii, 86 leaves : 30 cm.
  abstract: Previous studies reported tax non-compliance among SMEs is a major factor responsible for the low national tax revenue in many developing economies with flawed tax system. Consequently, revenue available to the government for the provision of public goods and services in such economies is also low. Nigeria, an example, is faced with challenges of low national tax revenue and a tax to GDP ratio due to high level of tax non-compliance among its businesswomen-dominated SMEs. An understanding of behavioural factors that influence the tax compliance decisions of SMEs will help policy makers to improve overall tax compliance and grow tax revenue. This study explores SMEs' tax knowledge and tax compliance factors (i.e., attitude, subjective norms and perceived behavioural control) related to Theory of Planned Behaviour (TPB) of female-owned SMEs in Nigeria using semi-structured interview method. Thematic analysis of data generated is done with the aid of Atlas.ti 8 software. The results reveal a mix of lower and higher level of tax knowledge among the businesswomen in SMEs. TPB factors also have a mixed of favourable and unfavourable influences on SMEs’ compliance decisions. Specifically, an unfavourable attitude expressed in the form of perception of fairness and low perceived government usage of the tax revenue was found to encourage tax non-compliance. Uncertainties and lack of transparency in the tax system are sources of complexities that may decrease tax compliance. Other factors, e.g., individual financial constraint, culture, gender and e-commerce also influence SMEs compliance behaviour. However, awareness about penalties for non-compliance (deterrence theory) is high and a strong reason that encourages tax compliance among the female businessowners. It is suggested that the Nigerian tax authority sustain the use of deterrence, reduce uncertainties and improve accountability and transparency in the tax system to improve tax compliance and earn the trust of the SME…
  target audience: specialized
  note: by Maryam Muhammed Isah
  note: Abstracts in English and Arabic.
  note: "A dissertation submitted in fulfilment of the requirement for the degree of Master of Science (Accounting)." --On title page.
  note: Thesis (MSACC)--International Islamic University Malaysia, 2021.
  note: Includes bibliographical references (leaves 73-83).
  subject:
    geographic code: a-my---
  identifier: http://studentrepo.iium.edu.my/handle/123456789/11302
  record info:
    record content source: UIAM
    record creation date: 230320
    language of cataloging:
      language term: eng