VAT compliance and the influence of political and business environment: a proposed framework for Nigerian SMEs
Oil producing country like Nigeria, for so long has depends largely on petroleum profit tax revenue and seem knowingly had less emphasised on taxes from non-oil sources. However, recent worldwide dropped in the oil prices, which continually lower the tax revenue, alerted the government to consider t...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
IDOSI Publications
2017
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/26342/1/AJBMS%208%202%202017%2013%2020.pdf |