Effects of Transfer- Pricing Regulations and Compliance on Tax Administration in Nigeria

This paper examines the effects of transfer- pricing regulation and compliance on tax administration in Nigeria. The paper uses a descriptive survey research design. Questionnaire was used as the research instrument for data collection. Analyses were made with ordered logit regression, Pearson pr...

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Bibliographic Details
Main Authors: Gideon Tayo Akinleye, Clement Olatunji Olaoye, Bamikole Samson Fajuyagbe
Format: Article
Language:English
Published: Danubius University 2018-10-01
Series:Acta Universitatis Danubius: Oeconomica
Subjects:
Online Access:http://journals.univ-danubius.ro/index.php/oeconomica/article/view/4803/4583