Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 208

Full Length Research Paper

Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective

Muritala Awodun
  • Muritala Awodun
  • Business and Entrepreneurship Crown-Hill University, Eiyenkorin Kwara State, Nigeria.
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Olateju Somorin
  • Olateju Somorin
  • Taxation Caleb University, Imota, Lagos State, Nigeria.
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Saka Olokooba
  • Saka Olokooba
  • Department of Business Law, Faculty of Law, University of Ilorin, Ilorin, Kwara State, Nigeria.
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  •  Received: 31 May 2022
  •  Accepted: 09 September 2022
  •  Published: 31 October 2022

Authors

Muritala Awodun
Business and Entrepreneurship Crown-Hill University, Eiyenkorin Kwara State, Nigeria.

Olateju Somorin
Taxation Caleb University, Imota, Lagos State, Nigeria.

Saka Olokooba
Department of Business Law, Faculty of Law, University of Ilorin, Ilorin, Kwara State, Nigeria.

Corresponding Author Email: [email protected]