Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria

Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria

AbstractThis study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational Characteristics (OC), Tax Compliance Cost (TCC), VAT Implementation Efficacy (VIE), revenue, profit, employees, customer...

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Bibliographic Details
Main Authors: Azeez Olasunkanmi Ojo, Saheed Akande Shittu
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
Value Added Tax
taxpayer perception and attitudes
organizational characteristics
tax compliance cost
VAT implementation efficacy
SMEs
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2228553

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https://www.tandfonline.com/doi/10.1080/23311975.2023.2228553

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