Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria
Author:
Affiliation:
1. Department of General Studies, Federal Polytechnic Ayede, Ogbomoso, Oyo, Nigeria
2. Department of Accountancy, Federal Polytechnic Ayede, Oyo State, Nigeria
Funder
Tertiary Education Trust Fund
Publisher
Informa UK Limited
Subject
Marketing,Management Science and Operations Research,Organizational Behavior and Human Resource Management,Strategy and Management,Business, Management and Accounting (miscellaneous),Accounting,Business and International Management
Link
https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2228553
Reference88 articles.
1. Book-tax differences and risk: Does shareholder activism matter?
2. An Empirical Investigation into the Relationship between Electronic Tax Management System and Tax Revenue Collection Efficiency in Selected States in South West, Nigeria
3. Adegbite T. A. & Araoye F. E. (2020). Value Added Tax (VAT) revenue and imported goods: Nigeria experience. 6(3) 22–29.
4. The analysis of the impact of corporate income tax on investment in Nigeria;Adegbite T. A.;World Wide Journal of Multidisciplinary Research Development,2017
5. The Impact of Value Added Tax on Private Investment in Nigeria
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