Determinants of behavioural intention on tax e-filing usage among corporate tax preparers in Nigeria

The ratio of tax revenue to Gross Domestic Product (GDP) in Nigeria stood at 5.7% as reported in 2017, which is small compared to the 15% minimum standard set by the International Monetary Fund (IMF) for low- and medium-income economies, such as Nigeria. The low tax revenue is associated with the l...

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Bibliographic Details
Main Author: Zakari, Murtala
Format: Thesis
Published: 2021
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