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Research Article
Vol. 2, Issue 1
IMPACT OF DETERRENCE, GOVERNMENT PERFORMANCE AND RELIGIOUS ETHICS ON TAX EVASION OF SMALLAND MEDIUM ENTERPRISES IN KATSINA NORTH SENATORIAL ZONE
It is examined in the study the impact of deterrence, government performance and religious ethics on tax evasion of SMEs in Katsina State. The researcher collected data from 165 SMEs in Katsina North Senatorial Zone using a structured questionnaire. Three hypotheses were tested using (PLS-SEM). The study found deterrence, government performance and...
