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,...
Saved in:
| 主要作者: | |
|---|---|
| 格式: | Thesis |
| 语言: | English English |
| 出版: |
2018
|
| 主题: | |
| 在线阅读: | 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 |
| 标签: |
添加标签
没有标签, 成为第一个标记此记录!
|