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Smes Business Characteristics, Tax Administration And Tax Compliance By Smes In Nigeria

Author

Listed:
  • Abidemi C. Adegboye

    (Department of Economics, Adeyemi College of Education, Ondo, Nigeria)

  • Ifeoluwa Alao-Owunna

    (2 Department of Economics, Adeleke University, Ede, Nigeria)

  • Monday I. Egharevba

    (Department of Economics, Adeyemi College of Education, Ondo, Nigeria)

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.

Suggested Citation

  • Abidemi C. Adegboye & Ifeoluwa Alao-Owunna & Monday I. Egharevba, 2018. "Smes Business Characteristics, Tax Administration And Tax Compliance By Smes In Nigeria," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 3(Special), pages 7-17, May.
    • Handle: RePEc:ora:jrojbe:v:3:y:2018:i:special:p:7-17
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    References listed on IDEAS

    as
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    Citations

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    Cited by:

    1. Isaac Peter OTAI, 2024. "The Influence of Income Tax Law on the Relationship Between Demographic Factors and Income Tax Compliance in Uganda," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 64-73, October.
    2. Andrew E. Hansen‐Addy & Mario Davide Parrilli & Ishmael Tingbani, 2025. "The impact of the regulatory business environment on SMEs' funding choices in developing countries: Evidence from Africa," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(1), pages 941-960, January.
    3. Andrew E. Hansen-Addy & Davide M. Parrilli & Ishmael Tingbani, 2024. "The impact of trade facilitation on African SMEs’ performance," Small Business Economics, Springer, vol. 62(1), pages 105-131, January.

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    Keywords

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    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • L53 - Industrial Organization - - Regulation and Industrial Policy - - - Enterprise Policy

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