Does Perceived Corruption Moderate the Relationship Between Economic Factors and Tax Compliance? A Proposed Framework for Nigerian Small and Medium Enterprises

Abstract

Tax compliance has been an issue for policy makers all over the world. Even though, few studies have considered the influence of economic factors on tax compliance, they have reported mixed findings. Therefore a moderating construct is suggested. As such, the main objective of this study is to propose the inclusion of the moderating role of perceived corruption on the relationship between economic factors and tax compliance behaviour among the Nigerian SMEs. If the proposed model is validated, the research will be useful to government, practitioners, states internal revenue service's and other regulatory authorities for policy formulations and evaluation.

DOI: 10.5901/mjss.2016.v7n1p402