Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

NEXUS BETWEEN POLITICAL INSTABILITY AND VALUE ADDED TAX COMPLIANCE AMONG SMEs IN SOUTH-EAST, NIGERIA

Description

NEXUS BETWEEN POLITICAL INSTABILITY AND VALUE ADDED TAX COMPLIANCE AMONG SMEs IN SOUTH-EAST, NIGERIA

Authors

WILSON-OSHILIM, Uduak Deborah and IGBINOBA, Omena Obehi

Abstract

The present investigation examines the relationship between political instability and VAT compliance within Small and Medium-sized Enterprises (SMEs) in South-Eastern Region of Nigeria. Specifically, the research examines how geopolitical marginalisation, leadership opacity, and insecurity links Value Added Tax compliance. The survey adopts a descriptive survey design, utilising primary data collected from 4,044 SMEs owners through structured questionnaires. The sample size of 364 was purposively employed to represent the views of respondents in the 5 South Eastern States of Nigeria. Ordinary Least Square regression was utilised to assess the link between political instability and Value Added Tax compliance, providing statistical insights into the factors influencing tax behaviour in politically unstable environments. The findings reveal that geopolitical marginalisation, and leadership opacity has a significant positive link with Value Added Tax compliance, while insecurity exhibits a significant negative relationship with Value Added Tax compliance. The study recommends that since secured and politically stabled environment are salient in relation to VAT compliance, it should be upheld with utmost seriousness to promote tax compliance in general, so as to enhance VAT revenue to the government.

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