Tax non-compliance among small corporate taxpayers in Nigeria : the influence of tax tribunal and tax compliance costs
This study investigates the determinants of small corporate taxpayers’ tax non-compliance in Nigeria. This study develops a model of small corporate taxpayers’ non-compliance, which is underpinned by the theories of deterrence and social exchange. The model contains both economic (audit, complexity,...
Saved in:
Main Author: | Musa, Sulaiman Umar |
---|---|
Format: | Thesis |
Language: | eng eng |
Published: |
2018
|
Subjects: | |
Online Access: | https://etd.uum.edu.my/7731/1/s95505_01.pdf https://etd.uum.edu.my/7731/2/s95505_02.pdf |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
Determinants of tax non-compliance among small medium enterprises in Malaysia
by: Okin, Felicia
Published: (2019) -
Factors influencing tax compliance behavior among the self-employed in Nigeria
by: Abdullahi, Umar Mohammed
Published: (2017) -
Relationship between size of company, type of industry and leverage with tax non compliance: the case of small medium corporations in Kuala Lumpur bandar branch
by: Shahina, Sulaiman
Published: (2018) -
Determinants of tax non-compliance behaviour of Yemeni SMEs : a moderating role of Islamic religious perspective
by: Al-Ttaffi, Lutfi Hassen Ali
Published: (2017) -
Determinants of tax compliance behaviour of SMEs in Nigeria : the moderating role of perceived service orientation and perceived corruption
by: Augustine, Ayuba
Published: (2016)