Tax Enforcement Strategy: The Antidote to Non-Tax Compliance in North-West Nigeria

• 主要な著者: Abdulrasaq, Mustapha, Babatunde, Abdullahi Adio
• フォーマット: 論文
• 言語: English
• 出版事項: UUM Press 2024
• 主題: HF5601 Accounting
• オンライン･アクセス: https://repo.uum.edu.my/id/eprint/30395/1/JBMA%2014%2001%202024%2067-89.pdf; https://doi.org/10.32890/jbma2024.14.1.3; https://repo.uum.edu.my/id/eprint/30395/; https://e-journal.uum.edu.my/index.php/jbma/article/view/19364; https://doi.org/10.32890/jbma2024.14.1.3

Voluntary SME tax compliance has been of great interest to governments all over the world, given their unimpressive contribution to total tax revenue. This is even more so in Nigeria where the culture of tax compliance among SMEs can be described as poor, requiring innovative enforcement strategies....