Abstract Tax Fraud (TF) and Tax Evasion (TE) has become an alarming situation in most
developing countries. It has become a focus of attention in recent times by scholars and …

Abstract Taxing the Informal Sector (IS) and its taxpayers' compliance level has become a
focus of attention in recent times by scholars and policy makers because of IS contribution to …

Trust and tax compliance study is of political, economic and social benefit to the citizens and
the government. Tax evasion by potential taxpayers in the informal sector are perceived to …

Property Tax (PT) is chargeable on real property on an annual basis. Worldwide, PT has
been a subject of political debate as it plays a vital role in the area of political, social and …

This study examined the determinants of tax morale and tax compliance in Nigeria. The
objective of the study are: trust in government, culture, age, religion, education, employment …

The challenges of tax non-compliance in Nigeria have been attributed to the continuing
failure of institutional governance at all levels, thus creating public distrust and declining …

Tax non-compliance is a fundamental issue of concern to all government and tax authorities
that must be addressed to achieve sustainable revenue generation and good governance in …

Globally, Voluntary Tax Compliance (VTC) behaviour level has become a major concern to
policy makers, government and tax consultants. Constant loss of tax revenue due to bad …

This study examined the moderating effects of public trust on association between tax
socialization and voluntary tax compliance behaviour of informal sector operators in Bayelsa …

This study examined culture and sustainable tax compliance in Nigeria. Governments must
earn sufficient revenue to fulfill their fiduciary commitments to citizens. This public money …