Determinants of Tax Compliance Behaviour of Small and Medium Size Businesses in Cameroon's Littoral and Central Provinces

Oludele Akinloye AKİNBOADE

Makale detayları

Determinants of Tax Compliance Behaviour of Small and Medium Size Businesses in Cameroon's Littoral and Central Provinces

Yazarlar:

Oludele Akinloye AKİNBOADE

Yayıncı:

Nigde Omer Halisdemir University

Dergi:

Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 2014 Vol.7 Issue 1

Belge Tipi:

Makale

Yayın Tarihi:

3/2014

Belge Dili:

Türkçe

Document ID (Org No.):

2000564448

Sıklık:

Üç Aylık

pISSN:

2564-6931

Özet:

 

The paper reports the results of a survey of 575 small and medium size businesses operating in the manufacturing and wholesale sectors, that seeks to examine tax compliance behaviour in Cameroon's Littoral and Central Provinces. The study suggests that high registration cost and time consuming processes promote non-compliance of SME operators. The perception of a complex tax system results in registration non-compliance. A tedious compliance process results in filing non-compliance of SME owners. Perception of a fair system is likely to result in registration compliance. Perceiving the tax system as being clear, easy to understand and consistent promotes filing compliance.

Makale detayları

Determinants of Tax Compliance Behaviour of Small and Medium Size Businesses in Cameroon's Littoral and Central Provinces

Yazarlar: Oludele Akinloye AKİNBOADE

Yayıncı: Nigde Omer Halisdemir University

Dergi: Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 2014 Vol.7 Issue 1

Belge Tipi: Makale

Yayın Tarihi: 3/2014

Belge Dili: Türkçe

Document ID (Org No.): 2000564448

Sıklık: Üç Aylık

pISSN: 2564-6931

Sayı

Yazarlar:

Oludele Akinloye AKİNBOADE

Yayıncı:

Nigde Omer Halisdemir University

Dergi:

Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 2014 Vol.7 Issue 1

Belge Tipi:

Makale

Yayın Tarihi:

3/2014

Belge Dili:

Türkçe

Document ID (Org No.):

2000564448

Sıklık:

Üç Aylık

pISSN:

2564-6931