Small and medium-sized enterprises (SMEs) play a vital role in the Nigerian economy, but their tax compliance is
low. This abstract explores the factors that affect tax compliance among SMEs in Nigeria, including a lack of
knowledge about tax laws, multiple levels of government, and frequent changes to tax laws. A review of the literature
shows that SMEs in Nigeria face a number of challenges when it comes to tax compliance. One of the biggest
challenges is a lack of knowledge about tax laws. Many SMEs are unaware of their tax obligations or how to comply
with them. This is due in part to the complexity of the Nigerian tax system and the frequent changes to tax laws.
Another challenge for SMEs is the multiple levels of government in Nigeria. SMEs have to deal with three tiers of
government: federal, state, and local. Each tier of government has its own tax laws and regulations, which can be
confusing and time-consuming for SMEs to comply with.
Finally, frequent changes to tax laws can make it difficult for SMEs to keep up. The Nigerian government frequently
changes tax laws, which can make it difficult for SMEs to plan for their tax obligations.
This abstract argues that the Nigerian government needs to take steps to improve tax compliance among SMEs. This
could include simplifying the tax system, providing more education and support to SMEs, and reducing the frequency
of changes to tax laws