Abstract This study seek to find out factors affecting tax compliance behavior among SMEs in Kano Metropolis. The study adopts survey research design to source and analyze data. Simple random sample was used as the sampling technique for this study. Questionnaires were designed and distributed to the sampled SMEs within Kano metropolis. The population of the study comprises 520 registered SMEs within Kano Metropolis, out of which 500 SMES were selected as sample. Data collected were an...
