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Income Tax Noncompliance in Nigeria and the Moderating Effect of Public Governance Quality: A Suggested Framework

Income tax noncompliance is a huge problem in Nigeria making the country one of the lowest income tax countries in the world based on percentage of GDP. The study reviews and integrate previous research and causes of noncompliance were identified – Socio economic condition, tax knowledge, perceived audit probability and prevailing social norm . However, as acknowledged by researchers, over fifty years of research on noncompliance is yet to produce a formula that can solve noncompliance problems applicable to all jurisdictions hence the need to develop country-specific models. Given that Nigeri…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	Mediterranean Journal of Social Sciences
Date	2016-11-01
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.5901/mjss.2016.v7n6p339
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W2550386508`

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Income Tax Noncompliance in Nigeria and the Moderating Effect of Public Governance Quality: A Suggested Framework. OpenAlex research, 2016. Vero Archive, record openalex:W2550386508.