International Journal of Economics, Management and Accounting
Vol. 1 No. 1 (2024): March : International Journal of Economics, Management and Accounting

Tax Compliance and Its Determinants: A Study on Small and Medium Enterprises (SMEs)

Abiola Okunola (Unknown)
Fola Alabi (Unknown)



Article Info

Publish Date
30 Apr 2023

Abstract

This study explores the determinants of tax compliance among Small and Medium Enterprises (SMEs), focusing on factors such as financial literacy, regulatory environment, and perceived fairness of the tax system. Through a survey of SMEs across various industries, the research reveals that higher levels of financial literacy and a supportive regulatory environment encourage tax compliance. The study offers recommendations for policymakers to improve tax compliance rates among SMEs.

Copyrights © 2024






Journal Info

Abbrev

IJEMA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Topics in this journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operational Management, Supply Chain Management, Corporate Governance, Business Ethics, Management ...