Ojo, Azeez Olasunkanmi; Shittu, Saheed Akande - In: Cogent Business & Management 10 (2023) 2, pp. 1-25
This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational Characteristics (OC), Tax Compliance Cost (TCC), VAT Implementation Efficacy (VIE), revenue, profit, employees, customers,...
