Business Characteristics, Tax Administration and Tax Compliance by SMEs in Nigeria
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 smal...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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University of Oradea Publishing House
2018-05-01
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| Series: | Oradea Journal of Business and Economics |
| Subjects: | |
| Online Access: | http://ojbe.steconomiceuoradea.ro/wp-content/uploads/2018/05/OJBE_vol-3special_pp7-17.pdf |
| Summary: | 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. |
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| ISSN: | 2501-3599 2501-3599 |