Tax Collection, Utilization Systems and the Performance of Small and Medium Scale Enterprises in Nigeria: A Multivariate Approach
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Abstract
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DOI: https://doi.org/10.15826/jtr.2023.9.2.133
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References listed on IDEAS
- Prichard,Wilson & Custers,Anna Louise & Dom,Roel & Davenport,Stephen R. & Roscitt,Michael Anthony, 2019. "Innovations in Tax Compliance : Conceptual Framework," Policy Research Working Paper Series 9032, The World Bank.
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More about this item
Keywords
tax collection; tax utilization; small and medium scale enterprises; quality of service; profitability; turnover;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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