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  • 标题:Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria
  • 本地全文:下载
  • 作者:Ojochogwu Atawodi ; Stephen Ojeka
  • 期刊名称:International Journal of Business and Management
  • 印刷版ISSN:1833-3850
  • 电子版ISSN:1833-8119
  • 出版年度:2012
  • 卷号:7
  • 期号:12
  • 页码:87
  • DOI:10.5539/ijbm.v7n12p87
  • 出版社:Canadian Center of Science and Education
  • 摘要:

    Tax is an important stream of revenue for government’s development projects. However, tax compliance among
    SMEs is poor. Therefore, this study was conducted using SMEs in Zaria, North-Central Nigeria to evaluate and
    rank the factors that encourage non-compliance with tax obligation by SMEs. It was found that high tax rates and
    complex filing procedures are the most crucial factors causing non-compliance of SMEs. Other factors like
    multiple taxation and lack of proper enlightenment affect tax compliance among the SMEs surveyed only to a
    lesser extent. Therefore, it is recommended that SMEs should be levied lower percentage of taxes to allow
    enough funds for business development and better chances of survival in a competitive market. The government
    should also consider increasing tax incentives such as exemptions and tax holidays as these will not only
    encourage voluntary compliance but also attract investors who are potential viable tax payers in the future.

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