Determinants of Tax Non-compliance Behaviour of Small and Medium Scale Enterprises in Nigeria
The unpredictable nature of crude oil prices in the market requires the government of any economy to develop solid tax bases by generating income from sources especially small and medium enterprises (SMEs) to guarantee revenue that can engender sustainable fiscal policy. This study, therefore, focus...
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| Format: | Article |
| Language: | English |
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Faculty of Management & Finance, University of Colombo
2022-06-01
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| Series: | Colombo Business Journal |
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| Online Access: | https://mgmt.cmb.ac.lk/cbj/wp-content/uploads/2022/06/1.-CBJ-2021-ACT-1-Upload-Determinants-of-Tax-Non-Compliance-Behaviour.pdf |