Momodu Waseela Oshone Ph.d

Research by momodu waseela oshone ph.d

• Statistical Evaluation of Tax Compliance Behavior Among SMEs in Nigeria: A Modern Taxation Perspective

  Category: Social and Management Sciences

  DOI: https://www.ijsrjournal.com/ijsrsm.v2i2.2026.ijsr-972846

  Tax compliance among Small and Medium Enterprises (SMEs) in Nigeria remains low despite the introduction of digital tax reforms by the Nigeria Revenue Service (NRS) and state internal revenue services. This study statistically evaluated tax compliance behavior among SMEs in Kano State, focusing on the effects of digitalization, socio-economic factors, and perceptions. A cross-sectional survey of 500 SMEs was conducted using stratified random sampling across urban and rural local government...

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