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.
  • Google Scholar


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

How to cite this article

APA /
Olusegun, V. (2021). The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischer's model. Journal of Accounting and Taxation, 13(3), 132-143.
Chicago /
Olusegun Vincent. "The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischer's model." Journal of Accounting and Taxation 13, no. 3 (2021): 132-143.
MLA /
Olusegun Vincent. "The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischer's model." Journal of Accounting and Taxation 13.3 (2021): 132-143.