Critical success factors to tax administration efficiency in Nigeria: Evidence from Bauchi State Board of internal revenue
This study investigates the determinants of tax administration efficiency in Nigeria.The Nigerian tax system is faced with challenges, such as loss of revenue through high level of tax defaulters from both the legislative arm of the government and public institutions, corruption and financial irregu...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universiti Utara Malaysia
2017
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| Online Access: | https://repo.uum.edu.my/id/eprint/24003/1/MJJ%2021%20%202017%2033-47.pdf |