International records / OpenAlex research

Tax Morality and Tax Compliance Among Small and Medium Size Enterprises in Bayelsa State, Nigeria

This study investigated how tax morality (equity & transparency) influences tax compliance among SMEs in Bayelsa State, Nigeria. The research was anchored on social norm theory. The paper utilised descriptive survey design, targeting 313 SMEs registered with the Small and Medium Enterprises Development Agency of Nigeria (SMEDAN) in Bayelsa State. A validated questionnaire was used to collection data. The mean and standard deviation were used to answer the research questions, while the PPMC was applied to test the hypotheses at 0.05 level of statistical significance. The findings revealed that …