EFFECT OF COMPLIANCE COST AND TAX BURDEN ON TAX COMPLIANCE OF SMALL AND MEDIUM-SCALE ENTERPRISES IN BENUE STATE, NIGERIA

EFFECT OF COMPLIANCE COST AND TAX BURDEN ON TAX COMPLIANCE OF SMALL AND MEDIUM-SCALE ENTERPRISES IN BENUE STATE, NIGERIA

Tax compliance is critical for small and medium-scale enterprises (SMEs) in Benue State, Nigeria, significantly affecting their growth and sustainability. The SME sector is pivotal to the economic growth and development of any nation and Nigeria is no exception. As a result, this study examined the...

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Bibliographic Details
Main Authors: Okpe Caleb John, Aliyu Nuraddeen Shehu, Bello A. Ahmad, Ahmed Aliyu Abdullahi, Mohammed Musa Abdulkarim
Format: Article
Language:English
Published: Department of Accounting and Finance, Federal University Gusau 2024-10-01
Series:Gusau Journal of Accounting and Finance
Subjects:
Tax payers
cost of compliance
tax burden
tax compliance
small and medium scale enterprises
Online Access:https://journals.gujaf.com.ng/index.php/gujaf/article/view/326
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