Peer Behaviour, Social Norms and Tax Compliance among Small and Medium-Sized Enterprises (Smes) in Nigeria

Rotimi Oladele, Iyiola Emmanuel Falusi and Olusola Daniel Apalowowa
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Rotimi Oladele: Department of Accounting, Faculty of Management Sciences, Federal University Oye Ekiti, Ekiti State, Nigeria. oladelerotimi7@gmail.com
Iyiola Emmanuel Falusi: Department of Accounting, Faculty of Management Sciences, Federal University Oye Ekiti, Ekiti State, Nigeria. falusiiyiolaone@gmail.com
Olusola Daniel Apalowowa: Department of Accounting, Faculty of Social and Management Sciences, Achievers University Owo, Ondo State, Nigeria. apalowowadaniel@gmail.com ORCID: 0009-0005-1797-106X

Journal of Taxation and Economic Development, 2026, vol. 25, issue 1, 1-13

Abstract: Tax compliance remains a global challenge as governments continue to confront revenue leakages, tax evasion, and weak enforcement systems, which hinder governments' obligations to citizens. Therefore, the study examined the influence of peer behaviour and social norms on tax compliance among small and medium-sized enterprises (SMEs) in Nigeria. The study adopted a survey research design and used primary data collected through structured questionnaires administered to tax station managers. The study population comprised 384 tax officers employed by the Ondo State Board of Internal Revenue Service as of November 2025. Regression analysis was applied to evaluate the predictive contributions of the variables. The findings revealed that peer behaviour had a strong and significant positive effect on tax compliance (B = 0.539, p

Keywords: Tax compliance; peer behaviour; social norms; small and medium-sized enterprises (SMEs); taxpayer behaviour; and Nigeria (search for similar items in EconPapers)
Date: 2026
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