In order to generate more revenue from income taxes, the Cross River State government
had embarked on intensive tax campaign across the state. It is not clear whether this has
led to more compliance on the part of taxpayers. Therefore, the study examined the effect
of tax administration and taxpayer education on tax compliance in Calabar Metropolis.
It was specifically aimed at determining whether tax administration and taxpayer
education (proxied by electronic taxpayer education, print media education, and
stakeholder sensitization programme) affect tax compliance of registered small and
medium enterprises (SMEs). The survey research design was adopted, and a self-reported
questionnaire served as the means of gathering data from 213 registered SMEs. The
multiple regression analysis was performed to aid in the test of hypotheses. The findings
indicated that electronic taxpayer education had a significant relationship with tax
compliance while the print media education had a significant but negative relationship
on tax compliance behaviour of SMEs. Furthermore, tax administration and stake
holder’s sensitization programmes had a non-significant effect on tax compliance
behavior of SMEs. This has policy implications for the management of State Internal
Revenue Service in their pursuit of increasing tax revenues for government.