Beschreibung:
This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational Characteristics (OC), Tax Compliance Cost (TCC), VAT Implementation Efficacy (VIE), revenue, profit, employees, customers, and SMEs size on VAT compliance among SMEs in Nigeria. Using both primary and secondary data in the study population comprised all registered SMEs in Nigeria. The study used a sample of 3,600 SMEs to carry out the analysis. Also, given a total of 18,000 observations, a panel data set of 3,600 SMEs from the years 2018 to 2022 was chosen from the financial records of SMEs. The results indicate that TPA, OC, TCC, and VIE influence VAT compliance. Furthermore, the study discovered that revenue has a positive but not significant effect on VAT compliance. More so, the size and level of profit generated have a positive and significant influence on VAT compliance by SMEs. However, a number of employees and customers have no significant effect on VAT compliance by SMEs. The study contributes to the existing body of knowledge by combining both qualitative and quantitative approaches on this subject and will assist researchers and practitioners in assessing the influence of VAT compliance among SMEs. Hence, policymakers and tax authorities should incorporate these factors in order to improve tax compliance among SMEs in Nigeria, which will eventually boost revenue generation.