VAT Agents View on the Theory of Planned Behaviour and Penalty Magnitude: Preliminary Findings from Nigeria
Objective: This paper investigates the relationship between penalty magnitude, attitude towards VAT compliance, subjective norms and perceived behavioural control on VAT compliance intention among SMEs in Nigeria.Methodology: Data was gathered through administration of 30 questionnaires.The responde...
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| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | en |
| Published: |
2017
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/24834/1/2nd%20IRC%202017%2071.pdf https://repo.uum.edu.my/id/eprint/24834/ |
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