Determinants Of Tax Compliance Among Smes In Plateau State

ABSTRACTS Tax is an important stream of revenue for government’s development projects. The importance of tax systems as a major revenue source in a country is undeniable, these statistics have evidenced that tax revenues are one of main income source for many governments throughout the world but to maximize tax collection and minimize tax evasion among taxpayers is difficult to achieve in practice. However, tax compliance among SMEs is poor. In the framework of this study, an attempt to identify and evaluate the determinants of tax compliance of SMEs in Plateau State, as well as the perceived …