Background of the Study
Public perception of taxes plays a critical role in determining tax compliance levels, particularly among small and medium enterprises (SMEs). In Nigeria, where SMEs contribute significantly to employment and GDP, tax evasion remains a pressing issue, partly driven by negative perceptions of the tax system. Factors influencing these perceptions include lack of transparency, perceived corruption, and the perceived burden of taxes relative to the benefits received (Yusuf & Abubakar, 2023).
In Kano State, a hub for commerce and industry, the relationship between tax perception and compliance among SMEs is particularly relevant. Understanding how attitudes toward taxation influence evasion behavior is essential for developing policies that enhance compliance and revenue generation (Ibrahim & Hassan, 2024).
Statement of the Problem
Tax evasion among SMEs in Nigeria, including Kano State, continues to undermine the country’s revenue potential. Negative perceptions of taxes, such as views of corruption, inefficiency in public spending, and lack of accountability, contribute significantly to non-compliance (Abdullahi & Musa, 2024).
Despite efforts to improve tax administration and communication, public distrust in the tax system persists. This study seeks to evaluate how public perception influences tax evasion rates among SMEs in Kano State and to recommend strategies for improving compliance.
Objectives of the Study
Research Questions
Research Hypotheses
Scope and Limitations of the Study
The study focuses on SMEs in Kano State, examining the relationship between public perception of taxes and evasion rates from 2020 to 2025. Limitations include potential biases in self-reported data and the influence of broader economic factors on compliance behavior.
Definitions of Terms
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