Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective

Muritala Awodun
  • Muritala Awodun
  • Business and Entrepreneurship Crown-Hill University, Eiyenkorin Kwara State, Nigeria.
  • Search for this author on:
  • Google Scholar
Olateju Somorin
  • Olateju Somorin
  • Taxation Caleb University, Imota, Lagos State, Nigeria.
  • Search for this author on:
  • Google Scholar
Saka Olokooba
  • Saka Olokooba
  • Department of Business Law, Faculty of Law, University of Ilorin, Ilorin, Kwara State, Nigeria.
  • Search for this author on:
  • Google Scholar


  •  Received: 31 May 2022
  •  Accepted: 09 September 2022
  •  Published: 31 October 2022

How to cite this article

APA /
Awodun, M., Somorin, O., & Olokooba, S. (2022). Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective. Journal of Accounting and Taxation, 14(4), 312-320.
Chicago /
Muritala Awodun, Olateju Somorin and Saka Olokooba. "Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective." Journal of Accounting and Taxation 14, no. 4 (2022): 312-320.
MLA /
Muritala Awodun, Olateju Somorin and Saka Olokooba. "Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective." Journal of Accounting and Taxation 14.4 (2022): 312-320.
DOI /
https://doi.org/10.5897/JAT2022.0543
URL /
https://ftp.academicjournals.org/journal/JAT/article-abstract/F13676D69879

Copyright © 2024 Author(s) retain the copyright of this article.

This article is published under the terms of the Creative Commons Attribution License 4.0

Back to Vol. 14 No. 4
Back to articles
SUBSCRIBE TO RSS
SUBMIT MANUSCRIPT
CONFERENCES