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Abstract
This study examined the influence of taxpayer education and awareness, incentives and relief measures, digitalization and ease of filing, and trust in government on tax compliance among small and medium-sized enterprises (SMEs) in Benin City, Edo State, Nigeria. The study was motivated by the persistent challenge of low tax compliance, which undermines government revenue generation and economic development. A survey research design was adopted, and data were collected through structured questionnaires distributed to 370 SME operators, out of which 340 were correctly completed and analyzed, representing a 92%
response rate. Descriptive statistics such as frequency, percentage, mean, and standard deviation were employed, while inferential analysis was conducted using multiple regression. The findings revealed that taxpayer education and awareness significantly influence tax compliance among SMEs, demonstrating the importance of adequate informationdissemination and training on tax obligations. Incentives and relief measures were also found to have a positive effect on compliance, as accessible tax reliefs and simplified regimes encouraged voluntary participation. Similarly, digitalization and ease of filing significantly enhanced compliance, with evidence showing that e-filing systems reduced the cost and time of tax administration. Trust in government was equally identified as a critical determinant of tax compliance, as visible utilization of tax revenues and accountabilitywere found to motivate SMEs to comply. The study concludes that improving tax compliance requires a multidimensional approach involving taxpayer education, provision of incentives, robust digital platforms, and transparent governance. It recommends that tax authorities intensify awareness campaigns, introduce more accessible tax reliefs, simplify e-tax systems, and build trust through accountability and visible use of tax revenues. These measures, if properly implemented, will enhance compliance, increase government revenue, and foster sustainable economic growth
response rate. Descriptive statistics such as frequency, percentage, mean, and standard deviation were employed, while inferential analysis was conducted using multiple regression. The findings revealed that taxpayer education and awareness significantly influence tax compliance among SMEs, demonstrating the importance of adequate informationdissemination and training on tax obligations. Incentives and relief measures were also found to have a positive effect on compliance, as accessible tax reliefs and simplified regimes encouraged voluntary participation. Similarly, digitalization and ease of filing significantly enhanced compliance, with evidence showing that e-filing systems reduced the cost and time of tax administration. Trust in government was equally identified as a critical determinant of tax compliance, as visible utilization of tax revenues and accountabilitywere found to motivate SMEs to comply. The study concludes that improving tax compliance requires a multidimensional approach involving taxpayer education, provision of incentives, robust digital platforms, and transparent governance. It recommends that tax authorities intensify awareness campaigns, introduce more accessible tax reliefs, simplify e-tax systems, and build trust through accountability and visible use of tax revenues. These measures, if properly implemented, will enhance compliance, increase government revenue, and foster sustainable economic growth
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