Factors influencing value added tax (VAT) compliance intention among SMEs in Nigeria
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...
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| フォーマット: | 学位論文 |
| 言語: | English English |
| 出版事項: |
2018
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| 主題: | |
| オンライン･アクセス: | 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/ |
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