SMEs' View on the Theory of Planned Behaviour and Penalty Magnitude: Preliminary Findings from Nigeria
Purpose: This paper investigates the relationship between penalty magnitude, attitude towards VAT compliance, subjective norms and perceived behavioural control on VAT compliance intention among SMEs in Nigeria. Methodology: Data was gathered through administration of 30 questionnaires. The respo...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
CSRC Publishing
2017-06-01
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| Series: | Journal of Business and Social Review in Emerging Economies |
| Online Access: | http://publishing.globalcsrc.org/ojs/index.php/jbsee/article/view/180 |