Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs

This study examined the influence of economic and, psychological factors, as well as the moderating role of perceived service orientation on the tax compliance of Nigerian SMEs owners / managers. Three hundred and twenty one SME owners /managers participated in the survey.The Partial Least Squares (...

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Bibliographic Details
Main Authors: Ayuba, Augustine, Saad, Natrah, Zainal Affrin, Zaimah
Format: Article
Language:English
Published: Universiti Utara Malaysia 2016
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/21476/1/MMJ%2020%202016%2041%2057.pdf