Effects of royalty payment on petroleum profit tax evasion: evidence from the Nigerian non-renewable energy sector
The impact of the tax regime on the non-renewable energy sector has been neglected in the current literature. The sector is reported to be at the heart of most oil and gas producing economies. Considering the immense contributions of this sector, the present study investigated the effects of royalty...
| Main Authors: | , , , , , |
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| Format: | Journal Article |
| Published: |
2024
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| Online Access: | http://hdl.handle.net/20.500.11937/96882 |