Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour?
The studies in tax compliance, tax evasion and tax morale often largely focus on the economic and behavioural factors responsible for tax (non)compliance, but very little attempt has been made to determine the extent to which the sociodemographic characteristics of taxpayers influence their (non)com...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2023-09-01
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| Series: | Journal of Economic Criminology |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2949791423000088 |
| _version_ | 1797235381997928448 |
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| author | Olusegun Vincent Anthony Stevenson Akintola Owolabi |
| author_facet | Olusegun Vincent Anthony Stevenson Akintola Owolabi |
| author_sort | Olusegun Vincent |
| collection | DOAJ |
| description | The studies in tax compliance, tax evasion and tax morale often largely focus on the economic and behavioural factors responsible for tax (non)compliance, but very little attempt has been made to determine the extent to which the sociodemographic characteristics of taxpayers influence their (non)compliance behaviour in Nigeria. Therefore, the current study examines the influence of sociodemographic characteristics of SME entrepreneurs on tax (non)compliance behaviour. Information on tax non-compliance behaviour and sociodemographic variables was elicited from (N = 382) SME entrepreneurs from six geopolitical zone divisions of Nigeria using a questionnaire and executed by survey research tradition. The results of the study reveal that certain sociodemographic variables including age, education and business sectors of the SME entrepreneurs are significant determinants of tax (non)compliance behaviour, while gender and religiosity exert insignificant influence. The study concludes that beyond economic sanctions, tax incentives and taxpayers’ attitudes, certain sociodemographic factors are effective in encouraging or discouraging tax noncompliance in Nigeria. Most importantly, tax authorities must come to reality by including sociodemographic factors as part of their tax drive strategies. Further discussions of the study’s theoretical and practical implications are discussed. |
| first_indexed | 2024-04-24T16:47:04Z |
| format | Article |
| id | doaj.art-2db4a3993897406980f1f56079342f15 |
| institution | Directory Open Access Journal |
| issn | 2949-7914 |
| language | English |
| last_indexed | 2024-04-24T16:47:04Z |
| publishDate | 2023-09-01 |
| publisher | Elsevier |
| record_format | Article |
| series | Journal of Economic Criminology |
| spelling | doaj.art-2db4a3993897406980f1f56079342f152024-03-29T05:52:02ZengElsevierJournal of Economic Criminology2949-79142023-09-011100008Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour?Olusegun Vincent0Anthony Stevenson1Akintola Owolabi2School of Management & Social Sciences, Pan-Atlantic University, Nigeria; Corresponding author.Department of Accounting and Finance, University of Derby, UKLagos Business School, Pan-Atlantic University, NigeriaThe studies in tax compliance, tax evasion and tax morale often largely focus on the economic and behavioural factors responsible for tax (non)compliance, but very little attempt has been made to determine the extent to which the sociodemographic characteristics of taxpayers influence their (non)compliance behaviour in Nigeria. Therefore, the current study examines the influence of sociodemographic characteristics of SME entrepreneurs on tax (non)compliance behaviour. Information on tax non-compliance behaviour and sociodemographic variables was elicited from (N = 382) SME entrepreneurs from six geopolitical zone divisions of Nigeria using a questionnaire and executed by survey research tradition. The results of the study reveal that certain sociodemographic variables including age, education and business sectors of the SME entrepreneurs are significant determinants of tax (non)compliance behaviour, while gender and religiosity exert insignificant influence. The study concludes that beyond economic sanctions, tax incentives and taxpayers’ attitudes, certain sociodemographic factors are effective in encouraging or discouraging tax noncompliance in Nigeria. Most importantly, tax authorities must come to reality by including sociodemographic factors as part of their tax drive strategies. Further discussions of the study’s theoretical and practical implications are discussed.http://www.sciencedirect.com/science/article/pii/S2949791423000088Tax non(compliance)Tax ComplianceSociodemographic variablesSMETax evasion |
| spellingShingle | Olusegun Vincent Anthony Stevenson Akintola Owolabi Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour? Journal of Economic Criminology Tax non(compliance) Tax Compliance Sociodemographic variables SME Tax evasion |
| title | Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour? |
| title_full | Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour? |
| title_fullStr | Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour? |
| title_full_unstemmed | Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour? |
| title_short | Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour? |
| title_sort | do sociodemographic characteristics of sme entrepreneurs influence their tax non compliance behaviour |
| topic | Tax non(compliance) Tax Compliance Sociodemographic variables SME Tax evasion |
| url | http://www.sciencedirect.com/science/article/pii/S2949791423000088 |
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