Determinants of petroleum profit tax compliance in Nigeria: The mediating role of tax administration efficiency

• المؤلف الرئيسي: Ya'U, Abba
• التنسيق: أطروحة
• اللغة: English; English
• منشور في: 2021
• الموضوعات: HJ4771.6 Income Tax. Tax Returns.
• الوصول للمادة أونلاين: https://etd.uum.edu.my/9456/1/s902892_01.pdf; https://etd.uum.edu.my/9456/2/permission%20to%20deposit.pdf; https://etd.uum.edu.my/9456/

Petroleum profit tax compliance amongst local and multinational oil companies has become a major concern for Nigerian policymakers. Low tax compliance in the country’s oil and gas sector is enormous and causes a loss of billions of dollars to the government annually. Hence, the objective of this stu...