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,...
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Format: | Thesis |
Language: | eng eng |
Published: |
2018
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Online Access: | https://etd.uum.edu.my/7731/1/s95505_01.pdf https://etd.uum.edu.my/7731/2/s95505_02.pdf |
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