Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 125

Full Length Research Paper

The challenges affecting tax collection in Nigerian informal economy: Case study of Anambra State

Nobert Osemeke
  • Nobert Osemeke
  • Liverpool Business School, Liverpool John Moores University, Redmonds Building Liverpool, L3 5UG, UK.
  • Google Scholar
David Nzekwu
  • David Nzekwu
  • Liverpool Business School, Liverpool John Moores University, Redmonds Building Liverpool, L3 5UG, UK.
  • Google Scholar
Robert O. Okere
  • Robert O. Okere
  • Liverpool Business School, Liverpool John Moores University, Redmonds Building Liverpool, L3 5UG, UK.
  • Google Scholar


  •  Received: 14 February 2020
  •  Accepted: 08 June 2020
  •  Published: 30 June 2020

How to cite this article

APA /
Osemeke, N., Nzekwu, D., & Okere, R. O. (2020). The challenges affecting tax collection in Nigerian informal economy: Case study of Anambra State. Journal of Accounting and Taxation, 12(2), 61-74.
Chicago /
Nobert Osemeke, David Nzekwu and Robert O. Okere  . "The challenges affecting tax collection in Nigerian informal economy: Case study of Anambra State." Journal of Accounting and Taxation 12, no. 2 (2020): 61-74.
MLA /
Nobert Osemeke, David Nzekwu and Robert O. Okere  . "The challenges affecting tax collection in Nigerian informal economy: Case study of Anambra State." Journal of Accounting and Taxation 12.2 (2020): 61-74.