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...

書誌詳細
第一著者:	Gimba, Hannatu Yohanna
フォーマット:	学位論文
言語:	英語英語
出版事項:	2018
主題:	HF5601-5689 Accounting
オンライン･アクセス:	https://etd.uum.edu.my/8083/1/Gimba_1.pdf https://etd.uum.edu.my/8083/2/Gimba-2.pdf

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