Determinants of Tax Compliance Behaviour and Sustainable Economic Growth Among MSMEs in Nigeria

E. Appah, Godspower Duoduo
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引用次数: 1

Abstract

This study examined the effects of determinants of tax compliance behaviour on sustainable economic growth of micro, small and medium enterprises (MSMEs) in South-South, Nigeria. The study anchored on the economic deterrence theory and cross sectional survey research design was used on a sample of MSMEs in South-South, Nigeria. The primary data was collected using a questionnaire with a five-point Likert scale and a sample size of 535 using convenience sampling. The data collected were analysed using descriptive statistics, bivariate analysis while multivariate analysis was used in the estimation of the regression model developed for the study. The findings revealed that tax penalty has positive and significant influence on sustainable economic growth among MSMEs in south-south of Nigeria; tax fairness has positive and significant influence on sustainable economic growth among MSMEs in south-south of Nigeria; perceived opportunities of tax evasion has negative and insignificant influence on sustainable economic growth among MSMEs in south-south of Nigeria; tax audit has positive and significant effect on sustainable economic growth among MSMEs in south-south of Nigeria; and tax system has positive and significant influence on sustainable economic growth among MSMEs in south-south of Nigeria. On the basis of the findings, the study concluded that tax determinants such as tax penalty, tax fairness, tax audit, tax system and opportunity for evasion affects the level of sustainable economic growth among micro, small and medium enterprises in South-South Nigeria. The study recommended amongst others that government should expand the tax administration system in Nigeria and strengthen tax collection schemes and follow up procedures on MSMEs. Also frequent tax reforms designed and implemented that would increase revenue generation through tax collection and consequently stimulating sustainable economic growth of Nigeria.
尼日利亚中小微企业税收合规行为与可持续经济增长的决定因素
本研究考察了税收合规行为的决定因素对尼日利亚南南微型、小型和中型企业(MSMEs)可持续经济增长的影响。本研究以经济威慑理论和横断面调查研究设计为基础,以尼日利亚南南中小微企业为样本进行研究。本研究采用李克特五点量表进行问卷调查,采用方便抽样法,样本量为535人。收集到的数据使用描述性统计、双变量分析进行分析,而多变量分析用于估计为研究开发的回归模型。研究发现,税收处罚对尼日利亚南南地区中小微企业的可持续经济增长具有显著的正向影响;税收公平对尼日利亚南南地区中小微企业的可持续经济增长具有显著的正向影响;感知到的逃税机会对尼日利亚南南中小微企业的可持续经济增长具有负面和不显著的影响;税务审计对尼日利亚南南地区中小微企业的可持续经济增长具有显著的正向影响;税收制度对尼日利亚南南地区中小微企业的可持续经济增长具有显著的正向影响。在这些发现的基础上,该研究得出结论,税收处罚、税收公平、税收审计、税收制度和逃税机会等税收决定因素影响着尼日利亚南南微型、中小型企业的可持续经济增长水平。该研究建议,除其他外,政府应扩大尼日利亚的税收管理系统,加强对中小微企业的税收征收计划和后续程序。此外,经常设计和实施税收改革,通过征税增加收入,从而刺激尼日利亚的可持续经济增长。
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