Tax audit on tax revenue of SMEs in Nigeria
Abstract Government expenditure is crucial to the macroeconomic income determination model and taxes constitute a major source of revenue for the government. However, low tax compliance jeopardises the government’s capacity to realise its tax revenue potential. Consequently, tax audits are critical...
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| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Springer Nature
2024-11-01
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| Colecção: | Humanities & Social Sciences Communications |
| Acesso em linha: | https://doi.org/10.1057/s41599-024-03709-8 |
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