Back Duty Audit and Companies Income Tax Compliance in the Federal Capital Territory, Nigeria: The Moderating Role of Tax Officers’ Expertise

Ovie Ogidiaka, Eniola Samuel Agbi, Ahmed Nma Mohammed, Lateef Olumide Mustapha, Abdulsalam Latifat Abdulfatah

Open source

DOI: 10.33003/fujafr-2024.v2i3.125.129-137
Published: 2024-09-30
Container: FUDMA Journal of Accounting and Finance Research [FUJAFR]
Publisher: Federal University Dutsin-Ma
Open access: unknown

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Cite this work

BibTeX

@article{allodium:10.33003/fujafr-2024.v2i3.125.129-137,
  title = {Back Duty Audit and Companies Income Tax Compliance in the Federal Capital Territory, Nigeria: The Moderating Role of Tax Officers’ Expertise},
  author = {Ovie Ogidiaka and Eniola Samuel Agbi and Ahmed Nma Mohammed and Lateef Olumide Mustapha and Abdulsalam Latifat Abdulfatah},
  year = {2024},
  journal = {FUDMA Journal of  Accounting and Finance Research [FUJAFR]},
  doi = {10.33003/fujafr-2024.v2i3.125.129-137},
  url = {https://doi.org/10.33003/fujafr-2024.v2i3.125.129-137}
}

RIS

TY  - JOUR
TI  - Back Duty Audit and Companies Income Tax Compliance in the Federal Capital Territory, Nigeria: The Moderating Role of Tax Officers’ Expertise
AU  - Ovie Ogidiaka
AU  - Eniola Samuel Agbi
AU  - Ahmed Nma Mohammed
AU  - Lateef Olumide Mustapha
AU  - Abdulsalam Latifat Abdulfatah
PY  - 2024
JO  - FUDMA Journal of  Accounting and Finance Research [FUJAFR]
DO  - 10.33003/fujafr-2024.v2i3.125.129-137
UR  - https://doi.org/10.33003/fujafr-2024.v2i3.125.129-137
ER  -

APA

Ogidiaka, O., Agbi, E. S., Mohammed, A. N., Mustapha, L. O., & Abdulfatah, A. L. (2024). Back Duty Audit and Companies Income Tax Compliance in the Federal Capital Territory, Nigeria: The Moderating Role of Tax Officers’ Expertise. FUDMA Journal of Accounting and Finance Research [FUJAFR]. https://doi.org/10.33003/fujafr-2024.v2i3.125.129-137

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crossref · retrieved 2026-11-10T20:43:50.209Z