Akinboade, Oludele A.; Kinfack, Emilie - In: International Journal of Social Economics 39 (2012) 12, pp. 933-950
Purpose – The purpose of this paper is to discuss the regulation, awareness, compliance and performance of small and … registered for tax and those in the manufacturing sector see tax regulation as a burden. Those having opinions that regulation is … rigid, inconsistent and that there is corruption also opine that regulation is negatively impacting on business. High …