Entrepreneurial Orientation and Tax Compliance Behaviour of Small and Medium Enterprises in Bayelsa State

Authors: Okiakpe, Ebikefe Kenneth, PhD; Seth Woulf Tueridei, PhD, FCA

Affiliation: Department of Accounting, Faculty of Management Sciences, Niger Delta University, Bayelsa State.

Corresponding Author: [email protected]

September 17, 2025

SIAR-Global Journal of Economics, Finance & Accounting

DOI: 10.5281/zenodo.17145175

Entrepreneurial Orientation and Tax Compliance Behaviour of Small and Medium Enterprises in Bayelsa State

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Abstract

This study examined the relationship between an entrepreneurial attitude and tax compliance methods among SMEs in Bayelsa State. The purpose of this research was to examine 150 SMEs from the Yenagoa, Brass, and Sagbama LGAs to find out how tax compliance relates to things like innovation, risk-taking, and cost efficiency. The data gotten from the structured questionnaire was analysed using descriptive, inferential statistics, and multiple regression analysis. The results found out that innovativeness, risk-taking, and cost efficiency all had a beneficial effect on tax compliance behaviour, with innovativeness having the most significant influence. The study's authors concluded that in encouraging entrepreneurial practices—those that foster innovation, risk-taking, and cost efficiency—was critical to raising SMEs' tax compliance rates. It also found that SMEs which prioritised these practices had a higher likelihood of paying their taxes on time, which contributed to a more stable and law-abiding tax culture in the region. Governments should provide cost management training, modify their innovation assistance, and encourage careful risktaking, according to these results, if they want to see an uptick in business construction and tax compliance. The adoption of these policies has the potential to advance the financial stability and reinforcement of SMEs in Bayelsa State

Keywords

Tax Compliance, Entrepreneurial Orientation, Bayelsa State

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Okiakpe, Ebikefe Kenneth, PhD; Seth Woulf Tueridei, PhD, FCA (2025). Entrepreneurial Orientation and Tax Compliance Behaviour of Small and Medium Enterprises in Bayelsa State. SIAR-Global Journal of Economics, Finance & Accounting, Vol. 1, No. 1. DOI: 10.5281/zenodo.17145175

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Entrepreneurial Orientation and Tax Compliance Behaviour of Small and Medium Enterprises in Bayelsa State

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SIAR-Global Journal of Economics, Finance & Accounting