Corporate Governance and Tax Compliance Among Small and Medium Enterprises in Kaduna State

This study investigates the effect of corporate governance practices on tax compliance behaviour among small and medium enterprises in Kaduna State, Nigeria. Tax non-compliance remains a significant challenge for government revenue generation, particularly among SMEs, which constitute a large proportion of Nigeria's economic activity. While existing literature largely focuses on governance in large listed firms, the governance-tax nexus among SMEs in the North West zone has received minimal attention. This study draws on institutional theory to examine how governance structures such as ownership transparency, board oversight, and financial reporting quality influence SME tax compliance. A survey research design is adopted, with structured questionnaires administered to 180 SME owners and managers in Kaduna metropolis. Tax compliance is measured using a composite index encompassing filing accuracy, timeliness, and completeness of returns. Data are analysed using descriptive statistics and logistic regression. The study anticipates that SMEs with stronger governance structures demonstrate higher levels of tax compliance, moderated by firm age and owner educational background. Findings will assist the Federal Inland Revenue Service, Kaduna State Internal Revenue Service, and SME development agencies in designing governance-linked tax compliance incentives. This research adds to the North West governance and tax literature and addresses a critical policy gap. Keywords: corporate governance, tax compliance, SMEs, Kaduna State, institutional theory.