Ojo, Azeez Olasunkanmi; Shittu, Saheed Akande - In: Cogent Business & Management 10 (2023) 2, pp. 1-25
This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of … Efficacy (VIE), revenue, profit, employees, customers, and SMEs size on VAT compliance among SMEs in Nigeria. Using both … primary and secondary data in the study population comprised all registered SMEs in Nigeria. The study used a sample of 3 …