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

• Main Authors: Musa, Sulaiman Umar, Saad, Natrah, Ibrahim, Idawati
• Format: Conference or Workshop Item
• Language: English
• Published: 2016
• Subjects: HJ Public Finance
• Online Access: http://repo.uum.edu.my/20394/1/ICOGPA%202016%201%208d.pdf; http://repo.uum.edu.my/20394/; http://icogpa2016.weebly.com/

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...