VAT Agents View on the Theory of Planned Behaviour and Penalty Magnitude: Preliminary Findings from Nigeria

Objective: This paper investigates the relationship between penalty magnitude, attitude towards VAT compliance, subjective norms and perceived behavioural control on VAT compliance intention among SMEs in Nigeria.Methodology: Data was gathered through administration of 30 questionnaires.The responde...

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Bibliographic Details
Main Authors: Gimba, Hannatu Yohanna, Ibrahim, Idawati
Format: Conference or Workshop Item
Language:English
Published: 2017
Subjects:
Online Access:http://repo.uum.edu.my/24834/1/2nd%20IRC%202017%2071.pdf
http://repo.uum.edu.my/24834/
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