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

• المؤلفون الرئيسيون: Ayuba, Augustine, Saad, Natrah, Zainal Affrin, Zaimah
• التنسيق: مقال
• اللغة: English
• منشور في: Universiti Utara Malaysia 2016
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: http://repo.uum.edu.my/21476/1/MMJ%2020%202016%2041%2057.pdf; http://repo.uum.edu.my/21476/; http://mmj.uum.edu.my/images/pdf3/vol20/3newmmj20.pdf

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 (...