Small and medium enterprises (SMEs) are important to emerging economies, especially in
tackling economic growth and unemployment challenges. SMEs bear a disproportionate …

Purpose-Emerging nations are characterised by low-income levels. In spite of this, some of
these nations, like Ghana, continue to experience gaps in their revenue targets. A key cause …

Findings: The study found that SMEs incur a gross compliance cost of GHC2 315 annually
(excluding technological cost) or GHC4 687 where technological cost is included. The …

Countries all over the world depend on taxation as a means of generating the requisite
resources to meet expenditure requirements. Among the contributors to the tax revenue are …

Tax is an important stream of revenue for government's development projects. However, tax
compliance among SMEs is poor. Therefore, this study was conducted using SMEs in Zaria …

Tax collection is a major concern among many governments all over the world. Questions
about tax compliance are as old as taxes themselves and history has shown that there has …

Several attempts have been made to examine the effect of tax compliance burden in the
functioning of small and medium-sized enterprises (SMEs) but to date, tax compliance is still …

Tax plays an important role in economic development and in the growth of Small and
Medium Enterprises (SMEs). However, non-tax compliance among SMEs in Zimbabwe is …

Contribution/Originality: This study contributes to the existing literature on SMEs tax
compliance in Nigeria through identification of public goods with the highest likelihood of …

Tax compliance costs often fall heavily on small and medium enterprises (SMEs). The
international tax literature exhibits a similar pattern of fixed costs effect whether measured for …