The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischers model

Author:

Olusegun Vincent

Publisher

Academic Journals

Subject

Computer Science Applications,History,Education

Reference72 articles.

1. Abdul M (2001). Personal income tax non-compliance in Malaysia. PhD Thesis, Victoria University, Melbourne, Australia.

2. Alabede JO, Ariffin ZB, Idris KM (2011). Determinants of Tax Compliance Behaviour: A Proposed Model for Nigeria. International Research Journal of Finance and Economics 78(1):122-136.

3. Aladejebi O (2018). Measuring Tax Compliance among Small and Medium Enterprises in Nigeria. International Journal of Accounting and Taxation 6(2):29-40.

4. Ali M, Fjeldstad OH, Sjursen IH (2014). To pay or not to pay? Citizens attitudes toward taxation in Kenya, Tanzania, Uganda, and South Africa. World Development 64:828-842.

5. Allingham MG, Sandmo A (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics 1(3-4):323-338.

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