Factors Affecting Tax Compliance Behavior Among Small and Medium Enterprises in Kano Metropolis

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 analyzed using multiple regression 

technique with the aid of SPSS software. Findings revealed that; tax knowledge of taxpayers as well as compliance cost significantly have positive effects on their tax compliance behavior. The study recommends that, relevant tax authorities should from time to time organize tax education to taxpayers in order to improve their knowledge and reduce compliance cost. Furthermore, Managers/owners of SMEs are advised to look in 

words for the possible ways of reducing the compliance cost so as to encourage the compliance to tax legislation, relevant tax authorities should enquire from the corporate affairs commission all the registered SMEs within Kano Metropolis to ensure they comply with all relevant tax legislation, ranging from filing returns to the payment of taxes 

Keywords: Small and Medium Enterprises (SMEs), Tax compliance, Compliance cost, Kano Metropolis,