Mohammed Abdullahi Umar

Mohammed Abdullahi Umar
Universiti Utara Malaysia | UUM · School of Accountancy (SOA)

Doctor of Philosophy

About

7
Publications
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45
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Introduction
I am a researcher with strong interest in taxation in developing countries. I believe these countries can raise their own tax revenues if they overcome the massive tax noncompliance obstacle they currently face. This philosophy informs my research agenda. I am open to both quantitative and qualitative methods of investigation.

Publications

Publications (7)
Article
Purpose This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology (IT)-led tax administration reforms. Design/methodology/approach The study is based on in-depth interviews with 18 senior tax administration officials. Their experiences were us...
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Digitalizing tax collection systems through electronic tax filing (e-filing) could have the potential of maximizing revenues to concerned authorities as it blocks leakages that undermine collection efforts. In this article, the Unified Theory of Acceptance and Use of Technology (UTAUT) is expanded to explain the structural effects of trust in e-fil...
Article
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Taxation in developing countries is different from the practice in advanced countries. There is, therefore, the need to contextualize tax research in developing countries. One of the significant differences between the two regions is the practice of tax audits. In advanced countries, the probability of tax audit is seen as a deterrence to tax nonco...
Article
Purpose The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between governments and citizens, leading the later to pay or to abstain from paying tax. The study argues that socioeconomic condition is a mediator in the relationship a...
Article
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Contemporary societies are bound in a fiscal social contract between citizens and their elected governments who administer the states in the interest of all members. The fiscal social contract implies that citizens should pay tax which is utilized by government to execute programs for the collective good. While the advanced countries have done a be...
Article
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Abstract: The study reiterates the challenges of tax revenue generation in developing countries. While the advanced countries have traditionally performed well in tax revenue generation, developing countries continue to perform poorly. This accounts for the economic development challenges faced by these countries. The study identifies tax noncompli...
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Income tax noncompliance is a huge problem in Nigeria making the country one of the lowest income tax countries in the world based on percentage of GDP. The study reviews and integrate previous research and causes of noncompliance were identified – Socio economic condition, tax knowledge, perceived audit probability and prevailing social norm . How...

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