id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-326	John, Okpe Caleb ; Shehu, Aliyu Nuraddeen ; Ahmad , Bello A. ; Abdullahi, Ahmed Aliyu ; Abdulkarim, Mohammed Musa 	EFFECT OF COMPLIANCE COST AND TAX BURDEN ON TAX COMPLIANCE OF SMALL AND MEDIUM-SCALE ENTERPRISES IN BENUE STATE, NIGERIA	2024	30	.pdf	application/pdf	11399	603	46	397-413 Gusau Journal of Accounting and Finance, Vol. 5, Issue 2, October, 2024 262 EFFECT OF COMPLIANCE COST AND TAX BURDEN ON TAX COMPLIANCE OF SMALL AND MEDIUM-SCALE ENTERPRISES IN BENUE STATE, NIGERIA Okpe Caleb John Department of Accounting ABU Business School okpecalebsmith@gmail.com 08069676289 Prof. Aliyu Nuraddeen Shehu Department of Accounting ABU Business School nsaliyu99@yahoo.com 08038281578 Prof. Bello A. Ahmad Department of Accounting ABU Business School belloma2000@gmail.com 08035296555 Ahmed Aliyu Abdullahi PhD Department of Accounting ABU Business School aliyuahmedabdullah@gmail.com 08023584830 Mohammed Musa Abdulkarim PhD Department of Local Government and Development Studies, Ahmadu Bello University Zaria, Nigeria. As a result, this study examined the effect of cost of compliance and tax burden on tax compliance of small and medium-scale enterprises (SMEs) in Benue State of Nigeria with the view to further provide empirical evidence on the factors affecting tax compliance.	cache/gujaf-326.pdf	txt/gujaf-326.txt