MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK

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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Bibliographic Details
Main Authors: Abba Ya’u, Najib Sabo Kurawa, Nura Badamasi
Format: Article
Language:English
Published: Department of Accounting and Finance, Federal University Gusau 2020-10-01
Series:Gusau Journal of Accounting and Finance
Subjects:
Tax evasion
Deterrence variables
Petroleum profit tax
Tax knowledge
Oil and gas sector
Online Access:https://journals.gujaf.com.ng/index.php/gujaf/article/view/44

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