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: | English English |
| 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 https://etd.uum.edu.my/7731/ https://sierra.uum.edu.my/record=b1698793~S1 |
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