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Research Article
Vol. 10, Issue 1
ASSESSING THE DETERMINANTS OF VALUE ADDED TAX INCREMENT COMPLIANCE IN SMALL AND MEDIUM ENTERPRISES WITHIN NORTH-EAST ZONE OF NIGERIA
The study investigated the determinants for value added tax (VAT) increment compliance within the Small and Medium Enterprises (SMEs) in North-East of Nigeria. This study utilized a quantitative approach and employed a survey research design. The study's population consisted of all 293 core tax personnel of the Federal Inland Revenue Service in the...