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

Abstract

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… (More)

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@inproceedings{Umar2016IncomeTN, title={Income Tax Noncompliance in Nigeria and the Moderating Effect of Public Governance Quality: A Suggested Framework}, author={Mohammed Abdullahi Umar and Chek Derashid and Idawati Binti Ibrahim}, year={2016} }