Factors Influencing Voluntary Tax Compliance of Small and Medium Scale Enterprises in Kwara State, Nigeria

Simple item page
dc.contributor.authorFagbemi, Temitope Olamide
dc.date.accessioned2020-05-22T23:34:10Z
dc.date.available2020-05-22T23:34:10Z
dc.date.issued2014
dc.description.abstractTax 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.en_US
dc.identifier.citationFagbemi, 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, Ilorinen_US
dc.identifier.urihttp://hdl.handle.net/123456789/3988
dc.language.isoenen_US
dc.publisherCollege of Management Sciences, Al-Hikmah University, Ilorinen_US
dc.subjectTax morale,en_US
dc.subjectTheory of planned behaviour,en_US
dc.subjectTaxpayers' attitudeen_US
dc.subjectVoluntary Tax Compliance,en_US
dc.subjecttrust in governmenten_US
dc.titleFactors Influencing Voluntary Tax Compliance of Small and Medium Scale Enterprises in Kwara State, Nigeriaen_US
dc.typeArticleen_US

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
Voluntary tax compliance of SMEs 2014.pdf
Size:
688.32 KB
Format:
Adobe Portable Document Format
Description:
Main article
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.69 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections