ABSTRACT

This study examine the relationship between tax aggressiveness and demographics amongst small and medium-scale enterprise operators in Benin City. The specific objectives of the study are examine the effect of tax payer income on tax aggressiveness in small and medium scale enterprise in Nigeria and evaluate the effect of tax rate on tax aggressiveness and compliance of small and medium scale enterprise in Nigeria.

The populations of this study consist of all registered and taxable business enterprises in Egor Local Government Area, Benin City, Edo State. To achieve the purpose of the study, primary data was collected. The source of the primary data entails the raw fact obtained from respondents from the both senior and junior staff in tax administrative office in Egor Local Government Area. The instrument that was used to collect the primary data is questionnaire. The primary data collected was analyzed using statistical analysis tools. Coding was done in Microsoft Excel 2010 while the statistical package for social sciences (SPSS) was used. Tables was used for easy presentation of results, simple percentage was used to analyze the results obtained from the questionnaires distributed while one-way anova was used to estimate the existence of relationships among variable. This was to enhanced by an explanation and interpretation of the data.