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The Nigerian business landscape, particularly Micro, Small, and Medium Enterprises (MSMEs), exhibits a limited degree of tax responsiveness due to a prevailing lack of trust in the tax authorities. This phenomenon has resulted in significant adverse consequences for the financial well-being of the nation's economy, mostly manifesting as a decline in revenue generation. This study evaluated the influence of tax ethical principles on tax non-responsiveness among micro, small, and medium-sized enterprises (MSMEs) in the South Western states of Nigeria. The research employed a primary data collection method by administering a questionnaire to a sample of 400 micro, small, and medium enterprises (MSMEs). The data collected was analyzed using logit regression and descriptive statistics. The results indicated that tax responsiveness is influenced in a significant and favorable manner by factors such as tax certainty and tax conveniences, but negatively influenced by the tax process. The research revealed that the presence of a consistent regulatory tax framework, a well-defined tax payment deadline, and a transparent payment procedure had a positive impact on the timely tax payment of Micro, Small, and Medium Enterprises (MSMEs). It is recommended that the government provide funds towards infrastructure and technology enhancements aimed at expediting and streamlining the process of tax payment. This measure is crucial for ensuring taxpayer compliance and augmenting government revenue generation. Keywords: Tax ethical values, tax certainty, tax responsiveness, tax conveniences, tax process.

Keywords: Tax ethical values, tax certainty, tax responsiveness, tax conveniences, tax

Citation: Ikuomola, V.A., & Igbekoyi, O.E. (2024). Tax Ethical Values and Tax Responsiveness of Micro, Small and Medium Scale Enterprises in South-West, Nigeria. International Journal of Innovative Research in Accounting and Sustainability, 9(2), 27-41.