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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 (PLS) path modeling was employed to analyze the data. The results showed that the probability of detection, incentives, and the public governance quality had significant positive effects on tax compliance, while tax complexity had a significant negative effect on tax compliance. On the contrary, th…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	Malaysian Management Journal
Date	2016-12-01
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/10.32890/mmj.20.2016.9040
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W2605390924`

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Perceived Service Orientation, Economic Factors, Psychological Factors and Tax Compliance: Evidence From Nigerian SMEs. OpenAlex research, 2016. Vero Archive, record openalex:W2605390924.