Tax non-compliance among small corporate taxpayers in Nigeria : the influence of tax tribunal and tax compliance costs

• 主要作者: Musa, Sulaiman Umar
• 格式: Thesis
• 語言: English; English
• 出版: 2018
• 主題: HD60 Small Business.
• 在線閱讀: 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

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,...