Factors Influencing Voluntary Tax Compliance of Small and Medium Scale Enterprises in Kwara State, Nigeria
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Date
2014
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College of Management Sciences, Al-Hikmah University, Ilorin
Abstract
Tax compliance issue is a major problem in revenue generation by government in African countries, Nigeria especially. This study therefore examines the impact of tax morale on voluntary tax compliance. The survey research design was used in conducting the investigation. The primary source of data was used and one hundred and fifty (150) copies of selfadministered questionnaire were distributed. The number of questionnaire completed and returned was one hundred and twenty-eight (128), constituting 83% response rate. The multiple regression models were used to estimate the relationship between tax morale and voluntary tax compliance. The t-statistics was used to test the significance of the study variables. It was revealed that; tax morale has impact on voluntary tax compliance. It is therefore recommended that efforts be made to improve the taxpayers’ morale so as to improve voluntary tax compliance.
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Keywords
Tax morale,, Theory of planned behaviour,, Taxpayers' attitude, Voluntary Tax Compliance,, trust in government
Citation
Fagbemi, T.O. & Abogun, S. (2014): Factors Influencing Voluntary Tax Compliance of Small and Medium Scale Enterprises in Kwara State, Nigeria. Entrepreneurial Journal of Management Sciences, 3(1), 62 – 67. Published by College of Management Sciences, Al-Hikmah University, Ilorin