@article{Oyewumi_Otusanya_Adeyeye_2020, title={Infrastructural Development and Tax Compliance of Small and Medium Enterprises Owners in Lagos State, Nigeria}, volume={6}, url={http://gja.unilag.edu.ng/article/view/860}, abstractNote={<p><em>Tax compliance has been a front-burner issue in Nigeria because of the dwindling income accruing into the government coffers resulting from loss of oil revenue. Several studies had been carried out on factors affecting tax compliance and to extend literature, this study examined the SME owners’ perception of infrastructural development and tax compliance in Lagos State, Nigeria. By means of survey research design, the study made use of primary data gathered through a well-structured Likert linear scale questionnaire. From a population of 11,663, a sample size of 400 hundred was used, which resulted in the distribution of 400 copies of the valid questionnaire. 364 copies of questionnaire were returned out of which a total of 342 copies were found to be useful. One hypothesis was formulated for the study and tested using Pearson correlation and multiple regression tools. The result of the study indicated that infrastructural development has a significant and positive influence on tax compliance of small and medium enterprise owners. The study recommends that the government should intensify efforts at developing the level of infrastructure in the State. Also, project execution should be tailor-made and specifically carried out to meet the needs of the people which would help taxpayers derive satisfaction from paid taxes.</em></p&gt;}, number={1}, journal={Global Journal of Accounting}, author={Oyewumi , Obafemi Rufus and Otusanya, Olatunde Julius and Adeyeye, Gbadegesin Babatunde}, year={2020}, month={May}, pages={12-23} }