Abstract: TAX COMPLIANCE CHALLENGES FOR MULTINATIONAL CORPORATIONS
This study investigates the tax compliance challenges faced by multinational corporations in Lagos. The objectives are to identify the primary compliance challenges, assess their impact on business operations, and evaluate strategies for improving compliance. Using a survey design, data was collected from 300 tax professionals and executives, derived using Taro Yamane's formula. A case study of a multinational corporation with operations in Lagos provided in-depth insights. The reliability coefficient score was 0.89. Findings show that multinational corporations face significant compliance challenges, including complex international tax laws, varying regulations across jurisdictions, and high compliance costs. Recommendations include harmonizing international tax regulations, enhancing training for tax professionals, and developing more efficient compliance management systems.
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