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

• Main Authors: Alabede, James O., Zainal Affrin, Zaimah, Md. Idris, Kamil
• 格式: Article
• 語言: English
• 出版: Global Research Society 2011
• 主題: HJ Public Finance
• 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

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...