Cover Image

Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs

This paper integrates the assumptions of the Slippery Slope Framework in explaining the tax compliance of small and medium enterprises. This study tests these assumptions in relation to SMEs taxpayers to further reestablish the applicability of the framework with different kinds of taxpayers. Partia...

Full description

Saved in:
Bibliographic Details
Main Authors: Ayuba, Augustine, Saad, Natrah, Zainal Affrin, Zaimah
Format: Article
Published: De La Salle University 2018
Subjects:
HJ Public Finance
Online Access:http://repo.uum.edu.my/23654/
https://ejournals.ph/article.php?id=11957
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.repo.23654
record_format eprints
spelling my.uum.repo.236542018-03-15T01:35:17Z http://repo.uum.edu.my/23654/ Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs Ayuba, Augustine Saad, Natrah Zainal Affrin, Zaimah HJ Public Finance This paper integrates the assumptions of the Slippery Slope Framework in explaining the tax compliance of small and medium enterprises. This study tests these assumptions in relation to SMEs taxpayers to further reestablish the applicability of the framework with different kinds of taxpayers. Partial Least Squares Structural Equation Modeling (PLS - SEM) further supported the framework in analyzing the data of this study. The findings reveal that perceived corruption along with perceived service orientation strongly interact each other in expounding the paradox surrounding tax compliance. De La Salle University 2018 Article PeerReviewed Ayuba, Augustine and Saad, Natrah and Zainal Affrin, Zaimah (2018) Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs. DLSU Business & Economics Review, 27 (2). pp. 166-178. ISSN 0116-7111 https://ejournals.ph/article.php?id=11957
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/
topic HJ Public Finance
spellingShingle HJ Public Finance
Ayuba, Augustine
Saad, Natrah
Zainal Affrin, Zaimah
Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs
description This paper integrates the assumptions of the Slippery Slope Framework in explaining the tax compliance of small and medium enterprises. This study tests these assumptions in relation to SMEs taxpayers to further reestablish the applicability of the framework with different kinds of taxpayers. Partial Least Squares Structural Equation Modeling (PLS - SEM) further supported the framework in analyzing the data of this study. The findings reveal that perceived corruption along with perceived service orientation strongly interact each other in expounding the paradox surrounding tax compliance.
format Article
author Ayuba, Augustine
Saad, Natrah
Zainal Affrin, Zaimah
author_facet Ayuba, Augustine
Saad, Natrah
Zainal Affrin, Zaimah
author_sort Ayuba, Augustine
title Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs
title_short Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs
title_full Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs
title_fullStr Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs
title_full_unstemmed Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs
title_sort testing the assumptions of slippery slope framework on tax compliance: evidence from nigerian smes
publisher De La Salle University
publishDate 2018
url http://repo.uum.edu.my/23654/
https://ejournals.ph/article.php?id=11957
_version_ 1644283839818760192
score 13.145126

Similar Items