Fairness perceptions and voluntary tax compliance in Nigeria: The moderating role of trust

• Main Authors: Ya’u, Abba, Saad, Natrah
• Format: Article
• Language: English
• Published: Othman Yeop Abdullah Graduate School of Business 2019
• Subjects: HJ Public Finance
• Online Access: http://repo.uum.edu.my/28214/1/GBMR%2011%201%202019%2054%2076.pdf; http://repo.uum.edu.my/28214/; http://oyagsb.uum.edu.my/component/content/article/66-gbmr/498-business-model-innovation-as-strategic-renewal-process-a-case-of-china-s-most-innovative-firm-5?Itemid=189

Fairness perception in Nigeria has been a subject of concern. Further, the study examined the moderating role of trust in explaining voluntary tax compliance in Nigeria. For that purpose, a cross-sectional study was conducted. 249 questionnaires were collected from the 450 questionnaires issued t...