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

• 主要な著者: Alabede, James O., Zainal Affrin, Zaimah, Md. Idris, Kamil
• フォーマット: 論文
• 言語: English
• 出版事項: Global Research Society 2011
• 主題: HJ Public Finance
• オンライン･アクセス: 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...