A proposed model on the determinants of tax non-compliance behavior among small corporate taxpayers in Nigeria: The indirect effects of public governance quality and compliance cost

In view of the declining oil prices and production challenges, Nigeria economy which is highly dependent on oil revenue must enhance its taxation to ensure stable flow of revenue for financing development.This study is a proposed model of small corporate taxpayers’ tax non-compliance behavior in Ni...

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Main Authors: Musa, Sulaiman Umar, Saad, Natrah, Ibrahim, Idawati
Format: Conference or Workshop Item
Language:English
Published: 2016
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Online Access:http://repo.uum.edu.my/20394/1/ICOGPA%202016%201%208d.pdf
http://repo.uum.edu.my/20394/
http://icogpa2016.weebly.com/
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spelling my.uum.repo.203942016-12-19T07:27:53Z http://repo.uum.edu.my/20394/ A proposed model on the determinants of tax non-compliance behavior among small corporate taxpayers in Nigeria: The indirect effects of public governance quality and compliance cost Musa, Sulaiman Umar Saad, Natrah Ibrahim, Idawati HJ Public Finance In view of the declining oil prices and production challenges, Nigeria economy which is highly dependent on oil revenue must enhance its taxation to ensure stable flow of revenue for financing development.This study is a proposed model of small corporate taxpayers’ tax non-compliance behavior in Nigeria. This study reviews previous literature and developed its model based on deterrence and social exchange theories.This study extends the findings of previous studies by investigating the direct influence of the role of tax tribunal and the moderating and mediating effects of public governance quality and tax compliance costs respectively on non-compliance behavior of small corporate taxpayers in Nigeria. If the model is validated, this study would continue to collect data and analyze accordingly with the hope that the findings of the final study would help in formulating policy to curtailing tax non-compliance and hence increasing government revenue from taxation 2016-10-05 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/20394/1/ICOGPA%202016%201%208d.pdf Musa, Sulaiman Umar and Saad, Natrah and Ibrahim, Idawati (2016) A proposed model on the determinants of tax non-compliance behavior among small corporate taxpayers in Nigeria: The indirect effects of public governance quality and compliance cost. In: International Conference on Government & Public Affairs 2016 (ICOGPA2016), October 5th - 6th, 2016, School of Government, Universiti Utara Malaysia (UUM), Sintok, Kedah, Malaysia. http://icogpa2016.weebly.com/
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Musa, Sulaiman Umar
Saad, Natrah
Ibrahim, Idawati
A proposed model on the determinants of tax non-compliance behavior among small corporate taxpayers in Nigeria: The indirect effects of public governance quality and compliance cost
description In view of the declining oil prices and production challenges, Nigeria economy which is highly dependent on oil revenue must enhance its taxation to ensure stable flow of revenue for financing development.This study is a proposed model of small corporate taxpayers’ tax non-compliance behavior in Nigeria. This study reviews previous literature and developed its model based on deterrence and social exchange theories.This study extends the findings of previous studies by investigating the direct influence of the role of tax tribunal and the moderating and mediating effects of public governance quality and tax compliance costs respectively on non-compliance behavior of small corporate taxpayers in Nigeria. If the model is validated, this study would continue to collect data and analyze accordingly with the hope that the findings of the final study would help in formulating policy to curtailing tax non-compliance and hence increasing government revenue from taxation
format Conference or Workshop Item
author Musa, Sulaiman Umar
Saad, Natrah
Ibrahim, Idawati
author_facet Musa, Sulaiman Umar
Saad, Natrah
Ibrahim, Idawati
author_sort Musa, Sulaiman Umar
title A proposed model on the determinants of tax non-compliance behavior among small corporate taxpayers in Nigeria: The indirect effects of public governance quality and compliance cost
title_short A proposed model on the determinants of tax non-compliance behavior among small corporate taxpayers in Nigeria: The indirect effects of public governance quality and compliance cost
title_full A proposed model on the determinants of tax non-compliance behavior among small corporate taxpayers in Nigeria: The indirect effects of public governance quality and compliance cost
title_fullStr A proposed model on the determinants of tax non-compliance behavior among small corporate taxpayers in Nigeria: The indirect effects of public governance quality and compliance cost
title_full_unstemmed A proposed model on the determinants of tax non-compliance behavior among small corporate taxpayers in Nigeria: The indirect effects of public governance quality and compliance cost
title_sort proposed model on the determinants of tax non-compliance behavior among small corporate taxpayers in nigeria: the indirect effects of public governance quality and compliance cost
publishDate 2016
url http://repo.uum.edu.my/20394/1/ICOGPA%202016%201%208d.pdf
http://repo.uum.edu.my/20394/
http://icogpa2016.weebly.com/
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score 12.913726