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ABSTRACT
This study examined tax morale and tax compliance among SMEs in Nigeria. Data were primarily sourced through the administration of one hundred (100) questionnaire out of which same number (100) were found usable for the empirical analysis. The descriptive (frequency, mean and percentage) and inferential statistics (regression analysis) were adopted for the study’s analysis. Specifically, the analysis revealed that: there is a significant relationship between personal ethics and tax compliance among SME owners; social norms have no significant impact on tax compliance among SMEs; the perceived legitimacy of tax authorities has no significant effect on tax compliance among SMEs; and the perceived fairness of the tax system has a significant influence on tax compliance among SMEs. Based on these findings, it was recommended that: tax authorities should invest in ethics training and awareness programs targeted at SME owners; tax authorities could leverage influential business networks and associations to create a supportive environment that values tax compliance; initiatives to improve the efficiency of tax administration processes, reduce corruption, and ensure fair treatment of all taxpayers can help build trust in the tax system; and tax authorities should strive to create a tax system that is seen as just and reasonable by SME owners.
