Umar, Mohammed Abdullahi; Masud, Abdulsalam - In: Accounting Research Journal 33 (2020) 2, pp. 307-322
Purpose: This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology (IT)-led tax administration reforms. Design/methodology/approach: The study is based on in-depth interviews with 18 senior...