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...

書目詳細資料
主要作者:	Gimba, Hannatu Yohanna
格式:	Thesis
語言:	英语英语
出版:	2018
主題:	HF5601-5689 Accounting
在線閱讀:	https://etd.uum.edu.my/8083/1/Gimba_1.pdf https://etd.uum.edu.my/8083/2/Gimba-2.pdf

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