International Journal of Research and Innovation in Social Science (IJRISS)
Tax Compliance and Voluntary Disclosure among SMEs in Nigeria
Published December 29, 2025 • Vol. 9, Issue 11, pp. 8020–8037Open Access
DOI: 10.47772/IJRISS.2025.91100626
Abstract
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.
Keywords: Voluntary Disclosure, Quality of Management, Tax Amnesty, Tax compliance,
| Journal | International Journal of Research and Innovation in Social Science (IJRISS) |
|---|---|
| ISSN | 2454-6186 |
| Volume / Issue | Volume 9, Issue 11 |
| Pages | 8020–8037 |
| Publication date | December 29, 2025 |
| DOI | 10.47772/IJRISS.2025.91100626 |
| Publisher | RSIS International |
| License | Open Access |
How to cite this article
Dr. Seopding Benard Alkali PhD, FCA, Dawuk Walshak Danjuma Msc. FCA, & Nkat Timdi Joseph Msc. (2025). Tax Compliance and Voluntary Disclosure among SMEs in Nigeria. International Journal of Research and Innovation in Social Science (IJRISS), 9(11), 8020-8037. https://doi.org/10.47772/IJRISS.2025.91100626
BibTeX
@article{Dr2025,
title = {Tax Compliance and Voluntary Disclosure among SMEs in Nigeria},
author = {Dr. Seopding Benard Alkali PhD, FCA and Dawuk Walshak Danjuma Msc. FCA and Nkat Timdi Joseph Msc.},
journal = {International Journal of Research and Innovation in Social Science (IJRISS)},
volume = {9},
number = {11},
pages = {8020--8037},
year = {2025},
doi = {10.47772/IJRISS.2025.91100626},
publisher = {RSIS International}
}