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...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Danubius University
2018-10-01
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Series: | Acta Universitatis Danubius: Oeconomica |
Subjects: | |
Online Access: | http://journals.univ-danubius.ro/index.php/oeconomica/article/view/4803/4583 |