ASSESSING THE DETERMINANTS OF VALUE ADDED TAX INCREMENT COMPLIANCE IN SMALL AND MEDIUM ENTERPRISES WITHIN NORTH-EAST ZONE OF NIGERIA

The study investigated the determinants for value added tax (VAT) increment compliance within the Small and Medium Enterprises (SMEs) in North-East of Nigeria. This study utilized a quantitative approach and employed a survey research design. The study's population consisted of all 293 core tax personnel of the Federal Inland Revenue Service in the North-East Region of Nigeria. A census sampling technique was employed. Primary data were gathered online through a structured questionnaire and were analysed using the Statistical Package for Social Sciences version 23 (SPSS V.23). The quantitative data analysis included descriptive statistics, along with correlation and regression analyses. The results indicated that the tax services quality and taxpayer education significantly and positively impacted on VAT increment compliance among SMEs. Based on these findings, the study suggested that the FIRS should implement robust measures to monitor the quality of tax services and enhance taxpayer education to further improve VAT increment compliance.