Does ethnicity matter in individual taxpayer's compliance behaviour?: Empirical evidence from Nigeria

• المؤلفون الرئيسيون: Alabede, James O., Zainal Affrin, Zaimah, Md. Idris, Kamil
• التنسيق: مقال
• اللغة: English
• منشور في: Global Research Society 2011
• الموضوعات: HJ Public Finance
• الوصول للمادة أونلاين: http://repo.uum.edu.my/9427/1/e.pdf; http://repo.uum.edu.my/9427/; http://www.businessjournalz.org/articlepdf/efr1709o18.pdf

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...