DETERMINANTS OF TAX COMPLIANCE ON TAX PAYERS IN KADUNA METROPOLIS, KADUNA STATE

Government at all levels in Nigeria has been making efforts to diversify revenue source, because revenue from oil is no longer sustainable. However, the contribution of revenue from taxpayers remains at insignificant level in all the states across Nigeria. Thus, the study examined the effect of quality governance and tackling of corruption on tax compliance among tax payers in Kaduna State metropolis. The population of the study consists of 216 SMEs operating in Kaduna metropolis and registered with Kaduna Chamber of Commerce, Industry, Mines and Agriculture (KADCCIMA) as at February, 2023. Census sampling technique is adopted for the study. The study adopts cross sectional survey research design. Data were obtained through the use of structural questionnaires and were analyzed using multiple regression analytical technique. Statistical package for social science (SPSS) version 25 was used. The result shows that quality governance and tackling of corruption have positive and significant influence on tax compliance. Based on the findings the study suggested that government should provide more services and infrastructure for quality governance. Also, adequate measures should be put in place for tackling corruption menace in public institution.