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Determinants of Tax Evasion by Small and Medium Scale Enterprises (SMES) in Makurdi Metropolis

This study examined the determinants of tax evasion by Small and Medium Scale Enterprises (SMEs) in Makurdi metropolis, Benue State, Nigeria. The main objective was to investigate how selected factors influence tax evasion among SMEs, while the specific objectives were to assess the effect of age, income level, and educational level of SME owners on tax evasion. The study adopted a survey research design using structured questionnaires administered to SME operators. The population of the study comprised 1,124 registered SMEs in Makurdi metropolis, from which a purposive sample size of 242 SMEs…

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SHA-256 55f89ef0396125a65f563f07ae616d8b41990ef66e4a5d070ea71fd852c804a3
from https://iiardjournals.org/get/JAFM/VOL. 12 NO. 3 2026/DETERMINANTS OF TAX EVASION 208-230.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Date	2026-09-14
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/10.56201/jafm.vol.12.no3.2026.pg208.230
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7212802548`

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Determinants of Tax Evasion by Small and Medium Scale Enterprises (SMES) in Makurdi Metropolis. OpenAlex research, 2026. Vero Archive, record openalex:W7212802548.