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ASSESSING THE DETERMINANTS OF VALUE ADDED TAX INCREMENT COMPLIANCE IN SMALL AND MEDIUM ENTERPRISES WITHIN NORTH-EAST ZONE OF NIGERIA

The study investigated the determinants for value added tax (VAT) increment compliance within the Small and Medium Enterprises (SMEs) in North-East of Nigeria. This study utilized a quantitative approach and employed a survey research design. The study's population consisted of all 293 core tax personnel of the Federal Inland Revenue Service in the North-East Region of Nigeria. A census sampling technique was employed. Primary data were gathered online through a structured questionnaire and were analysed using the Statistical Package for Social Sciences version 23 (SPSS V.23). The quantitative…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	KASU Journal of Accounting Research and Practice
Date	2025-06-01
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.68022/kajarap.2025.nutojciw
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7214547132`

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ASSESSING THE DETERMINANTS OF VALUE ADDED TAX INCREMENT COMPLIANCE IN SMALL AND MEDIUM ENTERPRISES WITHIN NORTH-EAST ZONE OF NIGERIA. OpenAlex research, 2025. Vero Archive, record openalex:W7214547132.