Determinants of tax compliance behaviour of SMEs in Nigeria : the moderating role of perceived service orientation and perceived corruption

The issue of low compliance among small and medium enterprises (SMEs) has become a serious concern in Nigeria. This is particularly evident when the number of SMEs who did not pay tax rose from 22.2% in year 2014 to 65% in year 2015. In respond to this issue, this study examined the determinants of...

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Bibliographic Details
Main Author: Augustine, Ayuba
Format: Thesis
Language:English
English
Published: 2016
Subjects:
Online Access:http://etd.uum.edu.my/7747/
https://sierra.uum.edu.my/record=b1698824~S1
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