Income tax noncompliance in Nigeria and the moderating effect of public governance quality: a suggested framework

• 主要な著者: Umar, Mohammed Abdullahi, Derashid, Chek, Ibrahim, Idawati
• フォーマット: 論文
• 言語: English
• 出版事項: MCSER-Mediterranean Center of Social and Educational Research 2016
• 主題: HF5601 Accounting
• オンライン･アクセス: http://repo.uum.edu.my/20167/1/MJSS%207%206%202016%20339%20348.pdf; http://repo.uum.edu.my/20167/; http://doi.org/10.5901/mjss.2016.v7n6p339

Income tax noncompliance is a huge problem in Nigeria making the country one of the lowest income tax countries in the world based on percentage of GDP. The study reviews and integrate previous research and causes of noncompliance were identified – Socio economic condition, tax knowledge, perceived...