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Tax Payers Awareness and Value Added Tax Compliance in North Western Nigeria

Abdulkarim, Suleiman Ukashatu

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References

Adams, C. (2001) For Good and Evil: The Impact of Taxes on the Course of Civilization, U. S. A; Madison Publishers. Adereti, S.A, Sanni, M. R. & J. A. Adesina (2011) 'Value Added Tax and Economic Growth of Nigeria', European Journal of Humanities and Social Sciences, Vol.10, No.1, (Special Issues), ISSN 2220-9425. Aguolu, O. (2004) Taxation and Tax Management in Nigeria, 3rd Edition, Enugu: Meridian Associates. Ariyo, A (1997): Productivity of the Nigerian Tax System, 1970-1990 Department of Economics, University of Ibadan. Apere, T. O., & Durojaiye, O. J. (2016). Impact of value-added tax on government revenue and economic growth in Nigeria. International Journal of Management and Applied Science 2(7), 92-97. Attama, N. (2004): Taxation and Fiscal Policy, Enugu, Nigmos Publishers. Ayoola-Ogunbiyi (2014), 'Problems of Value Added Tax Administration in Nigeria', Tax department of a Multinational Oil and Gas company in Nigeria. Beza, M. (2014). Determinants of Tax Payer's Voluntary Compliance with Taxation in East Gojjam, Ethiopia. Research journal of Business and economics, 3(9). Izedonmi, F. I. O. & Okunbor, J. A. (2014). 'The roles of value added tax in the economic growth of Nigeria'. British Journal of Economics, Management & Trade 4(12); 1999- 2007. Myles, G. D. (2000). Taxation and economic growth. Fiscal studies 21 (1), 141-168. Naiyeju, J. O. (1996). Value Added Tax: the Effect of Positive Tax in Nigeria, Nigeria: Kupary Public Affairs. Ojo, S. (2008). Fundamental principles of Nigeria taxation (2nd edition): Sagribra Tax. Okele, (2003). 'VATEX, CITN boss Canvasses Introduction of Indirect taxes' The Guardian Newspaper Wednesday October 29th. Ovunda, A. S. (2018). Burning Issues in the Nigeria Tax System and Tax Reforms on Revenue Generation: Evidence from Rivers State, International Journal of Finance and Accounting, 7(2), 36-48. Rahayu, Y. N., Setiawan, M., Troena, E. A & Sudjatno (2017). The Role of Taxpayer Awareness, Tax Regulation and Understanding In Taxpayer Compliance. Journal of Accounting and Taxation, 9(10), 139-146.

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