Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria
Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals. This paper aims to examine the moderating role of trust in tax authorities for the r...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2023-03-01
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| Series: | Public and Municipal Finance |
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17804/PMF_2023_01_Ayoola.pdf |