International records / OpenAlex research

The Impact of Spiritual Accounting on Value Added Tax Compliance in Nigeria

This study explores the impact of spiritual accounting on Value Added Tax (VAT) compliance among small and medium-sized enterprises (SMEs) and informal sector operators in Nigeria. VAT remains a critical source of government revenue, yet compliance levels are persistently low due to evasion, weak enforcement, and limited tax morale. Spiritual accounting, which integrates ethical, moral, and religious values into financial reporting, offers a potential solution by reframing VAT obligations as both legal and moral duties. Using survey data from 200 respondents, the study employed descriptive sta…