ABSTRACT
This study was designed to investigate some of the factors that affects tax compliance among Small and medium Enterprises in Ovia North-East Local Government Area of Edo State. The major factors discussed among others include tax audit, taxpayers gender and tax payers perception towards tax compliance.
Descriptive survey research design was adopted for this study. The population of the study comprises of a sample size of 120 respondents (Taxpayers and SME’s owners) in Ovia North-East Local Government Area. The questionnaire was constructed using the Five Likhert Scale Format while the Non-Probability sampling method (convenience sampling) was adopted.
The study revealed that tax audit, taxpayers gender and taxpayers perception were positive and significantly related to tax compliance. This implies that the knowledge of tax audit, taxpayers perception and gender plays an important role in increasing tax compliance.
Finally, it was recommended that the government should ensure an effective tax collection system, and also make provisions for accountability and transparency of the system employed by providing proper evidences for utilization by taxpayers. There is also need for tax authorities to review and strictly enforce policies on fines and penalties for taxpayers who violates them.
