Does ethnicity matter in individual taxpayer's compliance behaviour?: Empirical evidence from Nigeria
A number of factors may be responsible for low compliance behaviour among the individual taxpayers in Nigeria.This study incorporates ethnicity into the tax compliance model for better understanding of the phenomenon and it determines whether multi-ethnic background of the taxpayers causes a signifi...
Saved in:
| Main Authors: | , , |
|---|---|
| 格式: | Article |
| 語言: | English |
| 出版: |
Global Research Society
2011
|
| 主題: | |
| 在線閱讀: | http://repo.uum.edu.my/9427/1/e.pdf http://repo.uum.edu.my/9427/ http://www.businessjournalz.org/articlepdf/efr1709o18.pdf |
| 標簽: |
添加標簽
沒有標簽, 成為第一個標記此記錄!
|
| 總結: | A number of factors may be responsible for low compliance behaviour among the individual taxpayers in Nigeria.This study incorporates ethnicity into the tax compliance model for better understanding of the phenomenon and it determines whether multi-ethnic background of the taxpayers causes a significant difference in compliance behaviour in a highly ethnic fractionalized and polarized society as Nigeria.The data of the study were collected
through the survey of Nigerian individual taxpayers and the data were statistically treated using multiple regression analysis.The study provides evidence that indicates race
as a determinant of tax compliance behaviour in a highly ethnic fractionalized and polarized society. |
|---|