MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK
Low tax compliance as a result of tax evasion is gradually increasing in Nigerian oil and gas sector. In addressing this concern, this study proposed a framework to investigate the extent of tax evasion amongst oil and gas companies in Nigeria. The proposed framework is based on economic deterrence...
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| Format: | Article |
| Language: | English |
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Department of Accounting and Finance, Federal University Gusau
2020-10-01
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| Series: | Gusau Journal of Accounting and Finance |
| Subjects: | |
| Online Access: | https://journals.gujaf.com.ng/index.php/gujaf/article/view/44 |
| _version_ | 1818253747563790336 |
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| author | Abba Ya’u Najib Sabo Kurawa Nura Badamasi |
| author_facet | Abba Ya’u Najib Sabo Kurawa Nura Badamasi |
| author_sort | Abba Ya’u |
| collection | DOAJ |
| description |
Low tax compliance as a result of tax evasion is gradually increasing in Nigerian oil and gas sector. In addressing this concern, this study proposed a framework to investigate the extent of tax evasion amongst oil and gas companies in Nigeria. The proposed framework is based on economic deterrence theory. This study extends the current body of knowledge in taxation field by expanding economic deterrence theory with the meditating effect of tax knowledge. Also, the study would be useful in guiding stakeholders and policymakers in developing nations on the way to curb the menace of tax evasion. If validated, the framework would provide more meaningful insight on the level of tax evasion in Nigerian oil and gas sector. Nigerian policymakers would benefit immensely from the study if finally conducted as it would help the government to reduce the level of tax evasion, thereby increasing the government revenue. The proposed framework will be empirically examined via collection and analysis of the relevant data.
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| first_indexed | 2024-12-12T16:44:59Z |
| format | Article |
| id | doaj.art-b9308c290d7a4d69959a84e9a9e76f57 |
| institution | Directory Open Access Journal |
| issn | 2756-665X |
| language | English |
| last_indexed | 2024-12-12T16:44:59Z |
| publishDate | 2020-10-01 |
| publisher | Department of Accounting and Finance, Federal University Gusau |
| record_format | Article |
| series | Gusau Journal of Accounting and Finance |
| spelling | doaj.art-b9308c290d7a4d69959a84e9a9e76f572022-12-22T00:18:30ZengDepartment of Accounting and Finance, Federal University GusauGusau Journal of Accounting and Finance2756-665X2020-10-0112MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORKAbba Ya’u0Najib Sabo Kurawa1Nura Badamasi2Hussaini Adamu Federal PolytechnicDepartment of Business AdministrationHussaini Adamu Federal Polytechnic Low tax compliance as a result of tax evasion is gradually increasing in Nigerian oil and gas sector. In addressing this concern, this study proposed a framework to investigate the extent of tax evasion amongst oil and gas companies in Nigeria. The proposed framework is based on economic deterrence theory. This study extends the current body of knowledge in taxation field by expanding economic deterrence theory with the meditating effect of tax knowledge. Also, the study would be useful in guiding stakeholders and policymakers in developing nations on the way to curb the menace of tax evasion. If validated, the framework would provide more meaningful insight on the level of tax evasion in Nigerian oil and gas sector. Nigerian policymakers would benefit immensely from the study if finally conducted as it would help the government to reduce the level of tax evasion, thereby increasing the government revenue. The proposed framework will be empirically examined via collection and analysis of the relevant data. https://journals.gujaf.com.ng/index.php/gujaf/article/view/44Tax evasionDeterrence variablesPetroleum profit taxTax knowledgeOil and gas sector |
| spellingShingle | Abba Ya’u Najib Sabo Kurawa Nura Badamasi MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK Gusau Journal of Accounting and Finance Tax evasion Deterrence variables Petroleum profit tax Tax knowledge Oil and gas sector |
| title | MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK |
| title_full | MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK |
| title_fullStr | MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK |
| title_full_unstemmed | MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK |
| title_short | MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK |
| title_sort | mediating role of tax knowledge on the relationship between tax complexity tax agent tax audit and petroleum profit tax evasion a conceptual framework |
| topic | Tax evasion Deterrence variables Petroleum profit tax Tax knowledge Oil and gas sector |
| url | https://journals.gujaf.com.ng/index.php/gujaf/article/view/44 |
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