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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Main Authors: | Gimba, Hannatu Yohanna, Ibrahim, Idawati |
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Format: | Conference or Workshop Item |
Language: | English |
Published: |
2017
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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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