International records / OpenAlex research

Tax Compliance and Voluntary Disclosure among SMEs in Nigeria

Purpose– This paper examined tax compliance and voluntary disclosure among SMEs in Nigeria. Design/methodology/approach– Based on the registered SMEs lists obtained from SMEDAN, 400 SMEs were sampled for data collection. Regression was used to estimate the relationships between the variables of tax compliance and voluntary disclosure among SMEs in Nigeria. Findings– The results of the analysis revealed that Complex tax laws, Quality of Management, Trust in Government, Tax Education and Tax Amnesty have significant relationship with voluntary disclosure of SMEs in Nigeria. Originality/value–To …