THE DETERMINANTS OF TAX PAYERS ATTITUDE IN SOME SELECTED STATES (NIGERIA)
ABSTRACT This study sought to obtain the determinant of taxpayers’ attitude in the South-eastern part of Nigeria. It was premised on the belief that the taxpayers’ level of education, level of income, family pressure, and religious beliefs could be responsible for the various attitudes they show towards tax payment which include: Complete tax evasion attitude, Partial tax evasion attitude, and Compliance attitude. The study covered 334 taxpayers from four work ...
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