Business Characteristics, Tax Administration and Tax Compliance by SMEs in Nigeria
This study evaluates the relative impacts of tax administration and business characteristics on the tax compliance behaviour of small scale businesses in Nigeria. The role of tax education as an effective tax administration strategy is also considered. Results show that tax education stimulates smal...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Oradea Publishing House
2018-05-01
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| Series: | Oradea Journal of Business and Economics |
| Subjects: | |
| Online Access: | http://ojbe.steconomiceuoradea.ro/wp-content/uploads/2018/05/OJBE_vol-3special_pp7-17.pdf |