Journal of Accounting and Taxation - Article Cited by

Journal of
Accounting and Taxation

Abbreviation: J. Account. Taxation
Language: English
ISSN: 2141-6664
DOI: 10.5897/JAT
Start Year: 2009
Published Articles: 209

Full Length Research Paper

The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischer's model

Olusegun Vincent

Olusegun Vincent
School of Management and Social Sciences, Pan-Atlantic University, Lagos, Nigeria.
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Article Number - 4C4EBB767413
Vol.13(3), pp. 132-143 , July 2021
https://doi.org/10.5897/JAT2021.0479

Received: 06 June 2021
Accepted: 23 July 2021
Published: 31 July 2021

Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0.

CrossRef Citations (4)

See more citations on Google Scholar

1.

Ayawei Michael Joshua,Raborife Mpho,Maduku Daniel K., . (2023) Assessing the Factors Underlying the Adoption of E-Commerce Among B2B SMEs . Journal of Electronic Commerce in Organizations

2.

Vincent Olusegun,Evans Olaniyi, . (2024) Fintech and tax revenues: does political institution matter? . Asia-Pacific Journal of Accounting & Economics

3.

Alshira'h Ahmad, . (2024) How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs . Journal of Money Laundering Control

4.

Vincent Olusegun,Stevenson Anthony,Owolabi Akintola, . (2023) Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour? . Journal of Economic Criminology

Copyright © 2024 Author(s) retain the copyright of this article.

This article is published under the terms of the Creative Commons Attribution License 4.0

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