Factors influencing value added tax (VAT) compliance intention among SMEs in Nigeria

• المؤلف الرئيسي: Gimba, Hannatu Yohanna
• التنسيق: أطروحة
• اللغة: English; English
• منشور في: 2018
• الموضوعات: HF5601-5689 Accounting
• الوصول للمادة أونلاين: https://etd.uum.edu.my/8083/1/Gimba_1.pdf; https://etd.uum.edu.my/8083/2/Gimba-2.pdf; https://etd.uum.edu.my/8083/

The contribution of Value Added Tax (VAT) to the total revenue of Nigeria remains consistently low and is relatively decreasing due to low compliance by the Small and Medium Enterprises (SMEs). Prior studies gave more attention to income tax compliance than VAT compliance; however, VAT is ranked as...