Factors influencing value added tax (VAT) compliance intention among SMEs in Nigeria

The contribution of Value Added Tax (VAT) to the total revenue of Nigeria remains consistently low and is relatively decreasing due to low compliance by the Small and Medium Enterprises (SMEs). Prior studies gave more attention to income tax compliance than VAT compliance; however, VAT is ranked as...

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Bibliographic Details
Main Author:	Gimba, Hannatu Yohanna
Format:	Thesis
Language:	English English
Published:	2018
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/8083/1/Gimba_1.pdf https://etd.uum.edu.my/8083/2/Gimba-2.pdf

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