The Impact of Forensic Accounting on Tax Payer Attitude and Compliance Towards Tax Evasion Within SMEs in The North East Nigeria

• Main Authors: Haruna, Haruna Tijjani, Ibrahim, Abdulrazaq Suleiman, Yusuf, Abubakar Usman, Ardo, Abu Mohammed
• Format: Article
• Language: English
• Published: UUM Press 2023
• Subjects: HF5601 Accounting
• Online Access: https://repo.uum.edu.my/id/eprint/29996/1/JBMA%2013%2001%202023%2079-105.pdf; https://doi.org/10.32890/jbma2023.13.1.4; https://repo.uum.edu.my/id/eprint/29996/; https://e-journal.uum.edu.my/index.php/jbma/article/view/14459; https://doi.org/10.32890/jbma2023.13.1.4

Income tax has contributed to a considerable amount of Nigeria’s revenue generation, despite the fact that it is fraught with difficulties in both collection and execution. This study examines the impact of forensic accounting on tax payer attitude and compliance towards tax evasion within SMEs in t...