Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria

The existing studies on determinants of small and medium enterprises (SMEs) tax compliance behaviour in Sub-Saharan Africa have been criticised on account of limited study scope which compromises generalisation and poor theorisation that have little or no support for the research questions of such s...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autor principal:	Olusegun Vincent
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	tax non-compliance behaviour behavioural economics perspective tax evasion tax morale smes Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/2acf3a6a7bfb4abda3a8d7e89a477a52
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:2acf3a6a7bfb4abda3a8d7e89a477a52
record_format	dspace
spelling	oai:doaj.org-article:2acf3a6a7bfb4abda3a8d7e89a477a522021-12-02T16:09:31ZAssessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria2331-197510.1080/23311975.2021.1938930https://doaj.org/article/2acf3a6a7bfb4abda3a8d7e89a477a522021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2021.1938930https://doaj.org/toc/2331-1975The existing studies on determinants of small and medium enterprises (SMEs) tax compliance behaviour in Sub-Saharan Africa have been criticised on account of limited study scope which compromises generalisation and poor theorisation that have little or no support for the research questions of such studies. The current study is rooted in behavioural economics theory and elicits information from 392 participants from all geopolitical zones of Nigeria using paper-and-pencil survey instruments. The study’s findings reveal that tax system complexity, tax deterrence sanction, tax non-compliance opportunity, tax information and tax attitude and perception are important determinants of tax compliance behaviour, while tax rate and tax compliance cost may not necessarily exert significant influence. The overall conclusion from the study reveals that certain economic and behavioural factors are effective in either encouraging or discouraging tax compliance behaviour. The study also reveals tax information to be one of the most significant drivers of tax compliance; however, little or nothing is known of this construct in the existing literature. The theoretical and policy implications of the study are discussed and suggestions for future studies are offered.Olusegun VincentTaylor & Francis Grouparticletax non-compliance behaviourbehavioural economics perspectivetax evasiontax moralesmesBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	tax non-compliance behaviour behavioural economics perspective tax evasion tax morale smes Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	tax non-compliance behaviour behavioural economics perspective tax evasion tax morale smes Business HF5001-6182 Management. Industrial management HD28-70 Olusegun Vincent Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria
description	The existing studies on determinants of small and medium enterprises (SMEs) tax compliance behaviour in Sub-Saharan Africa have been criticised on account of limited study scope which compromises generalisation and poor theorisation that have little or no support for the research questions of such studies. The current study is rooted in behavioural economics theory and elicits information from 392 participants from all geopolitical zones of Nigeria using paper-and-pencil survey instruments. The study’s findings reveal that tax system complexity, tax deterrence sanction, tax non-compliance opportunity, tax information and tax attitude and perception are important determinants of tax compliance behaviour, while tax rate and tax compliance cost may not necessarily exert significant influence. The overall conclusion from the study reveals that certain economic and behavioural factors are effective in either encouraging or discouraging tax compliance behaviour. The study also reveals tax information to be one of the most significant drivers of tax compliance; however, little or nothing is known of this construct in the existing literature. The theoretical and policy implications of the study are discussed and suggestions for future studies are offered.
format	article
author	Olusegun Vincent
author_facet	Olusegun Vincent
author_sort	Olusegun Vincent
title	Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria
title_short	Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria
title_full	Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria
title_fullStr	Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria
title_full_unstemmed	Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria
title_sort	assessing smes tax non-compliance behaviour in sub-saharan africa (ssa): an insight from nigeria
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/2acf3a6a7bfb4abda3a8d7e89a477a52
work_keys_str_mv	AT olusegunvincent assessingsmestaxnoncompliancebehaviourinsubsaharanafricassaaninsightfromnigeria
_version_	1718384400022896640

Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria

Ejemplares similares