SMALL AND MEDIUM ENTERPRISES

This study examines the determinants of tax compliance among small and medium enterprises (SMEs) in Nigeria. The research investigated the influence of six key factors—tax knowledge and awareness, taxpayer attitude and perception, multiple tax
rates, government transparency and accountability, enforcement and penalties, and complexity of the tax accounting system—on tax compliance behavior. A quantitative research design was adopted, and data collected from 142 SMEs were analyzed using descriptive statistics, correlation, and multiple regression techniques through E-Views 14.0.
The regression results revealed that taxpayer attitude and perception had a negative and significant effect on compliance, implying that negative perceptions about the tax system reduce taxpayers’ willingness to comply. Conversely, multiple tax rates and government transparency showed positive and significant effects, indicating that simplified rate structures and transparent governance enhance compliance. Tax knowledge, enforcement, and system complexity were not statistically significant, suggesting that knowledge and penalties alone may not guarantee compliance without trust and institutional integrity. The model was statistically significant (F-statistic = 5.45, p < 0.01) with an adjusted R² of 0.16, confirming a moderate explanatory power. Diagnostic tests showed no autocorrelation or heteroskedasticity, ensuring model reliability.
The study concludes that tax compliance among SMEs in Nigeria is primarily driven by institutional and perceptual factors rather than enforcement. It recommends improving government transparency, simplifying tax structures, and promoting positive taxpayer attitudes to enhance voluntary compliance

The study examined "online marketing and the performance of small and medium scale enterprises (SMEs) in Benin city". The objectives of the study were to ascertain the relationship between online order and delivery system and the performance of small and medium scale enterprises; determine the relationship between online payment system and the performance of small and medium scale enterprises; and examine the relationship between online customer support service and the performance of small and medium scale enterprises. Primary data was used to gather the data necessary for the study. The population of the study consisted all small and medium scale enterprises in Ekosodin and 153 sample size was drawn out while 140 copies were retrieved and used for the analysis while 13 copies were not returned hence they were considered not usable for analysis of the study. Descriptive analysis, percentage and frequency table was used to answer the research questions while regression analysis was carried out using SPSS V.25 to test the hypotheses of the study. According to the analyses of the data gathered, it was revealed that online marketing tools such as, online order and delivery system, online payment system, and online customer support service has a significant relationship with the performance of small and medium scale enterprises (SMEs). The study recommends that business owners should invite experts in online marketing field to educate and train the employees and business owners to have the necessary skills to enable the effective adoption and utilization of online marketing platforms. Also training and lectures should be put in place to educate employees on the right communication skills and mannerism to ensure effective online customer support service.