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p-Index From 2021 - 2026
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All Journal Sinergi International Journal of Accounting and Taxation
Mohammed Aminu Bello
Unknown Affiliation
Economics, Econometrics & Finance

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Re-examining the Influence of Tax Compliance Costs on Entrepreneurial Intentions within Nigeria’s Business Landscape Mohammed Aminu Bello
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i2.753

Abstract

This research explores how tax compliance costs affect entrepreneurial intentions in Nigeria’s business sector. It specifically evaluates the impact of monetary, time, and psychological compliance costs on individuals' propensity to engage in entrepreneurial endeavors. The moderating role of perceived government support is also assessed. Utilising a quantitative survey design, data were collected from 420 participants, with 392 valid responses analysed through descriptive, correlation, and regression methods. Findings reveal that all dimensions of tax compliance costs exert a significant negative influence on entrepreneurial intentions, while perceived government support mitigates these adverse effects. The study recommends simplifying tax procedures, minimising compliance expenses, and enhancing tax education to promote entrepreneurial activities. Implications for tax policy formulation and entrepreneurship development are also discussed.
VAT Reforms and Sectoral Financial Performance in Nigeria: A Panel Data Analysis Mohammed Aminu Bello
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.832

Abstract

This study investigates the impact of Value Added Tax (VAT) reforms on sectoral financial performance in Nigeria, focusing on how recent changes in VAT policy—such as rate increases, digital enforcement, and administrative restructuring—have affected key sectors including telecommunications, manufacturing, retail, and agriculture. The relevance of the study lies in the growing need for efficient tax systems in revenue-dependent developing economies and the limited empirical evidence on how VAT reforms influence financial outcomes across heterogeneous sectors. Drawing on panel data from 2011 to 2020, the research employs a fixed-effects regression approach, incorporating a composite index of VAT reform constructed via principal component analysis. Sectoral financial performance is assessed using return on assets (ROA) and profit margin as key indicators. The results reveal that VAT reforms have a significant but uneven effect on financial performance across sectors. Formal, technology-enabled sectors such as telecommunications and manufacturing experienced improved financial outcomes, driven by stronger compliance and institutional capacity. In contrast, informal and agrarian sectors faced barriers in adapting to the reforms, primarily due to limited digital readiness and compliance constraints. The findings suggest that VAT reforms are not universally effective and must be tailored to sector-specific conditions. Policy recommendations include enhancing digital infrastructure, strengthening sectoral tax education, and designing adaptive compliance mechanisms to promote inclusive and sustainable fiscal outcomes. These insights contribute to a nuanced understanding of tax reform efficacy in structurally diverse developing economies.
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