Determinants of tax compliance behaviour of SMEs in Nigeria : the moderating role of perceived service orientation and perceived corruption
The issue of low compliance among small and medium enterprises (SMEs) has become a serious concern in Nigeria. This is particularly evident when the number of SMEs who did not pay tax rose from 22.2% in year 2014 to 65% in year 2015. In respond to this issue, this study examined the determinants of...
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| Format: | Thesis |
| Language: | eng eng |
| Published: |
2016
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| Online Access: | https://etd.uum.edu.my/7747/1/s95509_01.pdf https://etd.uum.edu.my/7747/2/s95509_02.pdf |
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