SMEs' View on the Theory of Planned Behaviour and Penalty Magnitude: Preliminary Findings from Nigeria

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...

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Bibliographic Details
Main Authors: Hannatu Yohanna Gimba, Idawati Ibrahim
Format: Article
Language:English
Published: CSRC Publishing 2017-06-01
Series:Journal of Business and Social Review in Emerging Economies
Online Access:http://publishing.globalcsrc.org/ojs/index.php/jbsee/article/view/180

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