Determinants of Voluntary Tax Compliance in SMES.

Publication Date : 06/01/2021


Author(s) :

1Amedu, Jimoh Michael Adinoyi, , 2Umaigba, Franklin Taiye, 3Aiworo, Doris Esohe.


Volume/Issue :
Volume 2
,
Issue 1
(01 - 2021)



Abstract :

The objective of the study is to examine the determinants of voluntary tax compliance in SMEs. The research design used in the study is the survey research design. The study adopted a sample of 354 SMEs operating in Edo State using simple random sampling technique. The nature and non-availability of publicly available secondary data on SMEs necessitated the use of primary data for the study. This study adopts questionnaire as the research instrument. The study made use of chi-square non-parametric statistics in the analysis of the data. The chi-square statistics is used in this study to show the relationship between the independent and dependent categorical variables. Based on the study findings, the following recommendations are made; that there is the need for both formal and non-formal trainings for SMEs operators. And that tax authorities should work at improving their tax service quality as this has been found to influence voluntary compliance. Finally, many SMEs do not understand the basics of tax filling especially under the new self-assessment regime. Thus, the study recommends that there is the need to reduce any bottlenecks and complexity in the tax system so as to make it easier for SMEs to comply voluntarily. Key words: Tax determinants, Voluntary Tax, Non-voluntary tax, tax knowledge, tax compliance


No. of Downloads :

1


The Prospects and Effects of Agro-Preneurs in Nigeria Economy. A Case of Fish Farming

Publication Date : 06/01/2021


Author(s) :

1Oguah Christopher, , 2Imadonmwiyi Igho Elvis,, 3Imuetinyan Sophia Osayomwanbor .


Volume/Issue :
Volume 2
,
Issue 1
(01 - 2021)



Abstract :

The study seeks to examine the prospects and effects of agro-preneurs in Nigeria economy, a case of fish farming. The main objective of the research was to critically examine the influence of training and manpower development programs on workers’ efficiency. Related and relevant information was collected from the primary data source, which is the questionnaire. To achieve the stated objective for the study hypotheses were formulated and tested using the Kolomogorov-Smirnov Test. The result shows that: Cost and return has a positive and significant effect on the number of fish farmers in Nigeria; Access to credit has a positive and significant effect on fish farming in Nigeria; Lack of experience of farmers has a positive and significant effect on fish farming in Nigeria and that Fish farming has a positive and significant effect on the Nigerian. This therefore means that the alternative hypotheses are accepted. the study, recommended that Government promotion on fish farming is inadequate. There is a need for establishing modern fishery hatcheries by the government in the study area to supply quality fingerlings. Government should establish a feed mill in the study area. Government of the State, should regulate cost of production that will increase output. Key word: Prospects, Effects, Agro-Preneurs, Economy.


No. of Downloads :

1


Use of Information and Communication Technology (ICT) as a Tool for Information Service Delivery in an Era of Economic Depression.

Publication Date : 06/01/2021


Author(s) :

1Ekoh, Nicholas N , 2Uduebor Ehikioya.


Volume/Issue :
Volume 2
,
Issue 1
(01 - 2021)



Abstract :

This paper examined the concept of Information and Communication Technology justifying the facility as the rave of the moment in global socio-economic affairs and asserting that it has become so important that every country, organization or institution no matter how highly or lowly placed want to identify and embrace it. This paper accessed the attitude and opinions of librarians on the use of Information and Communication Technology (ICT) as a tool for information service delivery in University libraries in this era of economic quagmire. The paper posited that ICTs are used in Catalogue and classification, Interlibrary information sharing, Registration of library users, Reference services e.t.c. The paper recommended that amount budgeted for the library funding should be enhanced/increased, librarians should ensure that the funds when released in the running of the library KEYWORDS: Delivery, Information, Communication, Technology, Cataloguing, Classification, Registration.


No. of Downloads :

0