Tax Compliance and Voluntary Disclosure among SMEs in Nigeria

Purpose– This paper examined tax compliance and voluntary disclosure among SMEs in Nigeria. Design/methodology/approach– Based on the registered SMEs lists obtained from SMEDAN, 400 SMEs were sampled for data collection. Regression was used to estimate the relationships between the variables of tax compliance and voluntary disclosure among SMEs in Nigeria.
Findings– The results of the analysis revealed that Complex tax laws, Quality of Management, Trust in Government, Tax Education and Tax Amnesty have significant relationship with voluntary disclosure of SMEs in Nigeria.
Originality/value–To the best knowledge of the authors, this paper is the first to investigate tax compliance using Quality of management and tax amnesty as variables to measure voluntary disclosure among SMEs in Nigeria. Therefore, this study makes a modest contribution to empirical studies that Quality of management and tax amnesty are some of the variables that can enhance voluntary disclosure of information by SMEs in Nigeria.

Voluntary Disclosure, Quality of Management, Tax Amnesty, Tax compliance,

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