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SMES BUSINESS CHARACTERISTICS, TAX ADMINISTRATION AND TAX COMPLIANCE BY SMES IN NIGERIA

Abidemi Adegboye (), Ifeoluwa Alao-Owunna and Monday I. Egharevba
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Ifeoluwa Alao-Owunna: 2 Department of Economics, Adeleke University, Ede, Nigeria
Monday I. Egharevba: Department of Economics, Adeyemi College of Education, Ondo, Nigeria

Oradea Journal of Business and Economics, 2018, vol. 3, issue Special, 7-17

Abstract: This study evaluates the relative impacts of tax administration and business characteristics on the tax compliance behaviour of small scale businesses in Nigeria. The role of tax education as an effective tax administration strategy is also considered. Results show that tax education stimulates small businesses tax compliance behaviour, a result that is robust for both business taxes and personal taxes. It is also found that overall tax administration system in Nigeria does not have significant impact on tax compliance among small businesses in Nigeria due to inefficiencies and corruption in the system. Business ownership structure, registration status, and management qualification/experience are all found to promote tax compliance by small businesses in Nigeria.

Keywords: Tax education; tax efficiency; Tax compliance; SMEs. (search for similar items in EconPapers)
JEL-codes: H21 H25 L53 (search for similar items in EconPapers)
Date: 2018
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