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Olasunmbo Ayanfeoluwa Olusanya

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Review Open access Sep 2026

Effect of SME Sustainability on Tax Compliance and Fiscal Capacity in Nigeria

Small and medium-sized enterprises (SMEs) play a vital role in economic growth, employment generation, and structural transformation in Nigeria, yet their contribution to domestic revenue mobilisation remains constrained by widespread tax non-compliance. This study examines the relationship between SME sustainability a...

Adeowale Ayobade, Olufemi Saibu, Olasunmbo Ayanfeoluwa Olusanya et al. · 0 citations

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