The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischer's model
July-September 2021 - Vol 13 Num. 3
This study aims to investigate the reliability and validity of a new version of the tax compliance scale. The new scale extended the Fischer’s et al model of tax compliance by drawing more constructs and question items from the theoretical literature review, empirical results of the previous studies and similar...
The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischer's model
July-September 2021
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