International records / OpenAlex research

Entrepreneurial Behaviour and Voluntary Tax Compliance Among SMES in Bayelsa State, Nigeria

This study investigates the factors influencing voluntary tax compliance among small and medium-sized enterprises (SMEs) in Bayelsa State, Nigeria. Utilizing a quantitative research design, the study surveyed a population of 130 SMEs, employing a stratified random sampling technique to ensure representative data collection. The research explores the relationships between financial literacy, perceptions of the fairness of the tax system, trust in government institutions, and the informal status of businesses. The findings reveal a strong positive correlation between financial literacy and tax c…