「Analysis
of the Factors Affecting Tax Compliance Among Small and Medium Enterprises in
Nigeria」
●저자 : 김정호(교신저자)
●학술지명 : 지역개발연구(The
Studies in Regional Development)
●권호 : 54(1)
●게재년월 : 2022년 4월
●링크: https://www.kci.go.kr/kciportal/ci/sereArticleSearch/ciSereArtiView.kci?sereArticleSearchBean.artiId=ART002839827
[초록]
Tax compliance has emerged as
a major priority in Nigeria’s tax reform efforts. The government has undertaken
various measures to encourage small and medium-sized businesses to pay taxes
and to improve overall tax compliance. However, the percentage of compliance is
rather low. This paper specifically identifies the most important variables
influencing SMEs’ tax compliance in Nigeria, as well as the most effective
techniques for increasing voluntary compliance. An online survey was conducted
to gather first-hand data from tax experts to identify the more important
factors in SMEs’ tax compliance. In this study, the Analytic Hierarchy Process
(AHP) methodology was employed to analyze the data collected. Three factors
were established to have an impact statistically on their desire to file tax
returns, tax fairness and equity, tax rates, and knowledge of electronic tax
filing. The results indicated tax fairness and equity as the most important
factor. Nigerian tax authorities may improve SME compliance by following the
canons of a fair tax, encouraging a positive attitude toward taxes,
implementing awareness programs, and employing more skilled workers for audit
exercises. The findings of this paper are expected to have significant
ramifications for tax policy reform in Nigeria and other developing countries.