Kwara State University
MUHAMMED KAMALDEEN USMAN
Designation: ASSISTANT LECTURER
Department: Accounting and Finance
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| S/N | Title | Abstract | Authors | Volume Numbers | Publication Type | Publication Date | Link | |
| 1 | TAX FAIRNESS, TAX PENALTY AND TAX COMPLIANCE; EVIDENCE FROM SMALL AND MEDIUM ENTERPRISES IN KWARA STATE, NIGERIA |
Collection and administration of income tax from taxable individuals have been a major burden to the various levels of government most especially from small and Medium Enterprises (SMEs) owner. However, among all the taxes, individual income taxes in kwara state are relatively shrinking due to factors contributing to low tax compliance. This study investigates the tax fairness, tax penalty and tax compliance of small and medium enterprises (SME) owners in kwara state. Primary data were collected through self-administered questionnaire. The population for the study was three hundred and sixty-five (365) small and Medium Enterprises (SMEs) captured into tax net by the kwara state internal revenue service. The sample size was one hundred and eighty-six (186). The stratified sampling technique was employed and the data has statistically analyzed using, the Multiple regression analysis. Results of the study showed that: tax fairness had a positively significance; tax penalty was significant with a positive effect (t = 4.556, p <0.001) at 0.05% level of significance; tax penalty was significant with a positive effect (t =3.703, p <0.000) at 0.05% level of significance on the compliance level of SMEs owners in kwara state. The study concluded that tax fairness and tax penalties had strong significant, positive effect with the tax compliance of SMEs owners in kwara state. thus, it was recommended that government should further increase public tax penalty on tax matters and ensure that tax system is being fair to all SMEs owners in the state so as to increase the current level of tax compliance among SMEs in the State. | SAIDU, M., TAOFEEQ, A. and USMAN, M. K. | 6 | JOURNAL | 2020-02-18 | ||