Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 217

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.
  • Google Scholar
Olateju Somorin
  • Olateju Somorin
  • Taxation Caleb University, Imota, Lagos State, Nigeria.
  • Google Scholar
Saka Olokooba
  • Saka Olokooba
  • Department of Business Law, Faculty of Law, University of Ilorin, Ilorin, Kwara State, Nigeria.
  • Google Scholar


  •  Received: 31 May 2022
  •  Accepted: 09 September 2022
  •  Published: 31 October 2022

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