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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Bibliographic Details
Main Author: Musa, Sulaiman Umar
Format: Thesis
Language:English
English
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
https://etd.uum.edu.my/7731/
https://sierra.uum.edu.my/record=b1698793~S1
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