Individual taxpayers’ attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference

A number of factors may be responsible for low compliance in income tax administration in Nigeria.However, taxpayers’ attitude has been identified as one factor that play important role in influencing tax compliance behaviour.Besides, the influence of taxpayers’ attitude on compliance behaviour may...

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Bibliographic Details
Main Authors: Alabede, James O., Zainal Affrin, Zaimah, Md. Idris, Kamil
Format: Article
Published: Academic Journals 2011
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