This document summarizes a research study that examined the relationship between government accountability and voluntary tax compliance in Nigeria. The study tested the hypothesis that citizens' perceptions of government accountability influence their voluntary tax compliance. The findings supported the hypothesis, indicating that citizens' views of whether the government upholds its obligations to citizens shapes tax morale and voluntary tax compliance. Specifically, if citizens feel tax money is not effectively transformed into public goods, their tax morale decreases, reducing voluntary compliance. The study recommends improving public governance to motivate voluntary compliance and reduce the tax gap.
Tax Morale and Its Effect on Taxpayersâ Compliance to Tax Policies of the Nig...IOSR Journals
Â
Tax morale and its effect on taxpayersâ compliance to the tax policies of the Nigerian government was investigated. The aim of this research is to bring to bare the reason for low tax compliance in Nigeria. Primary data via structured questionnaire was used. The data were regressed using statistical package for social sciences (SPSS16). The result showed that social norms, attitude towards government, tax evasion and tax avoidance have significant effect on tax morale. On the other hand, there is no significant effect of attitude towards legal system and traditional institutions on tax morale. We also established a significant positive effect of tax morale on tax compliance. The researcher therefore recommended that, tax payers should be educated to know their obligation as far as tax is concerned. The younger generation should also be educated on the need to pay tax correctly if the future of tax obedience is anything to go by. The Monarchs should also help in ensuring that their subjects obey the law of the land viz a viz tax compliance. Finally, tax payerâs monies should be used for the right purpose.
Tax Morale and Its Effect on Taxpayersâ Compliance to Tax Policies of the Nig...IOSR Journals
Â
Tax morale and its effect on taxpayersâ compliance to the tax policies of the Nigerian government was investigated. The aim of this research is to bring to bare the reason for low tax compliance in Nigeria. Primary data via structured questionnaire was used. The data were regressed using statistical package for social sciences (SPSS16). The result showed that social norms, attitude towards government, tax evasion and tax avoidance have significant effect on tax morale. On the other hand, there is no significant effect of attitude towards legal system and traditional institutions on tax morale. We also established a significant positive effect of tax morale on tax compliance. The researcher therefore recommended that, tax payers should be educated to know their obligation as far as tax is concerned. The younger generation should also be educated on the need to pay tax correctly if the future of tax obedience is anything to go by. The Monarchs should also help in ensuring that their subjects obey the law of the land viz a viz tax compliance. Finally, tax payerâs monies should be used for the right purpose.
The Perception of Tax Fairness and Personal Income Tax Compliance of Smes in ...QUESTJOURNAL
Â
ABSTRACT: The Study investigated the relationship between the perception of tax fairness and personal income tax compliance in Rivers State. The main objective of this study was to establish the relationship between the perception of tax fairness and personal income tax fairness in Rivers State. The survey design was adopted for this study. Yamane formula was used to draw the sample size of the study. Out of the 7865 registered SMEs taxpayers, 380 formed the sample for this study. The hypotheses were tested using Spearman Correlation Coefficient and Multiple Regression Analysis. The results show that distributive fairness, procedural fairness, retributive fairness and the perception of tax fairness have positive significant influence on personal income tax compliance in Rivers State. It is recommended that there should be increase in the provision of social goods and services to stimulate the level of personal income tax compliance. Finally, the researcher recommended that tax officers should apply minimal level of punishment on tax defaulters for effective tax enforcement and tax administration.
The purpose of this study is to measure the tax knowledge and tax morale of government treasurers in colleges in complying with the taxation provisions. The study was conducted at four government colleges in West Java using a descriptive analytic method with a qualitative approach. The results show that treasurers have tax knowledge and tax morals that are good in complying with tax regulations so there are not many obstacles in fulfilling their tax obligations. The limitations of this research are that the research is still not wide enough so that there is still very limited data obtained.
Tax Rate Changes and its Impact on Tax Burden Leading to Tax Evasion Practice...inventionjournals
Â
Tax evasion is the major destruction for any countryâs economy. It plays a significant role in the developing countryâs economy. Due to tax evasion practices the citizens of the country are getting poor infrastructure facilities. The ending results of tax evasion to the Government is revenue loss, which cause a serious damage and deficit of revenue which leads to lack of public expenditure. The study examines factors that influencing tax evasion practices in India. The survey was conducted with primary data from 110 respondents with five point rating scaled questionnaire. The outcomes of the study reveals that the low quality of service to the public in return for the tax significantly impact the tax evasion practices in India. Furthermore, high impact on tax evasion on variables such as tax system, transparency, fairness and accountability. High level of corruption is also one of the major factors for the tax evasion practices in India. The study recommends necessary steps to be taken in view of the transparency, accountability and corruption in order to gain the public morale and minimize the tax evasion practices in India.
International Journal of Humanities and Social Science Invention (IJHSSI)inventionjournals
Â
International Journal of Humanities and Social Science Invention (IJHSSI) is an international journal intended for professionals and researchers in all fields of Humanities and Social Science. IJHSSI publishes research articles and reviews within the whole field Humanities and Social Science, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
FACTORS AFFECTING TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN KITALE...paperpublications3
Â
Abstract:This study seeks to establish factors affecting tax compliance by Small and Medium Enterprises, with special emphasis on Income Tax and Value Added Tax and their effects on government revenue. Tax compliance level which is internal factor affecting tax revenue not only undermines tax administration infrastructure but also makes the tax base narrow and inequitable. The objectives of the study include establishing the influence of compliance cost, fines and penalties and attitudes of tax compliance among Small and Medium Enterprises. The study adopts a descriptive research design involving both qualitative and quantitative research methodology. The target population was 200, out of which a sample size of 132 respondents were drawn, using stratified and simple random sampling. Questionnaires were used to collect primary data from the respondents, which were analyzed using SPSS applying both descriptive and inferential analysis. There was a positive relationship between the tax and compliance cost (r=.514), fines and penalties (r=.415) attitudes (r=.546) and tax compliance. The findings showed that compliance cost, fines and penalties and attitude had significant relationship with tax compliance. It is recommended that the tax system should provide a clear and simple guideline on how to fill tax returns but also enhance taxpayer education services to enable the taxpayers understand their rights and obligations as taxpayers, there should be moderate levels of fines and taxes so that SMEs are encouraged to comply since they will keep accurate records for taxation purposes in order to avoid fines and penalties.
Keywords: Direct tax, Indirect tax, Medium enterprise, Productive expenditure, tax evasion, tax impact.
Perception of Tax Fairness and Personal Income Tax Compliance in Ken Saro-Wiw...iosrjce
Â
Tax compliance literature suggests that the perception of fairness is likely to influence personal
income administration. However, empirical evidence is lacking in Rivers State, Nigeria. This study investigates
the relationship between the perception of tax fairness and personal income tax compliance in Ken Saro-Wiwa
Polytechnic, Bori. It employed qualitative approach to examine the relationship between the perception of tax
fairness, exchange with government, self interest, and personal income tax compliance in Ken Saro-Wiwa
Polytechnic, Bori. The result revealed that there is significant relationship between the perception of tax
fairness and personal income tax compliance in Ken Saro-Wiwa Polytechnic, Bori. This indicates that exchange
with government and self interest influence personal income tax compliance behaviour of employees of Ken
Saro-Wiwa Polytechnic, Bori. It is recommended that tax policy makers should increase social benefits and
apply persuasive approach to increase personal income tax compliance in Rivers State. Further study is
recommended for other public institutions and private firms in Rivers State
ax Evasion is a illegal way of reducing tax. Developing countries like Bangladesh loses huge amount of taxes because of tax Evasion. Government loses about 2 billion taxes from Multinational industries in Bangladesh. It is said that 200 multinational companies have been working in Bangladesh.
General Perception of Self Employed Nigerian on Tax Aviodance and Evasion A S...ijtsrd
Â
The aim of this study is to study the range of tactics used by various self employed Nigerian in tax avoidance and evasion scheme. To achieve these objectives, we examine literature on the aforementioned issues and questionnaire was draft base on the research question and hypothesis formulated. The statistical tools of Spearman Rank Order Correlation was used to estimate the correlations of the sampled groups in two state of the federations, Anambra and Delta, and relationships between tax avoidance and evasion and the independent variables. Results reveal that respondents are of the opinion that tax evasion is ethical sometimes, and that significant relationship exists between the ethical view, mode of tax administration and cultural practices of the self employed and tax avoidance and evasion. It is therefore recommended that authorities should constantly review tax rates to reflect prevailing economic realities, be accountable, and ensure that necessary assistance is provided at all times to self employed in terms of incentive. Onakeke, Newman "General Perception of Self Employed Nigerian on Tax Aviodance and Evasion; A Study of Anambra and Delta State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-3 , April 2020, URL: https://www.ijtsrd.com/papers/ijtsrd30381.pdf Paper Url :https://www.ijtsrd.com/management/accounting-and-finance/30381/general-perception-of-self-employed-nigerian-on-tax-aviodance-and-evasion-a-study-of-anambra-and-delta-state/onakeke-newman
Impact of Taxes on Revenue Generation in Nigeria (A Study of Federal Government)ijtsrd
Â
This paper investigated the effect of taxes on revenue generation in Nigeria from 1981 to 2016, a period of thirty five 35 years and the data for the analysis were sourced from Central Bank of Nigeria's CBN, 2016 Statistical Bulletin. The variables used include total federally collected revenue as a proxy for revenue generation, labour, gross capital formation, company income tax, petroleum profit tax, personal income tax, value added tax, custom and excise tax, direct tax and indirect tax. Fully modified ordinary least squares method FMOLS was employed to determine the direction and the magnitude of impacts. Based on the effect of direct tax on revenue generation in Nigeria, both company income tax and personal income tax boost revenue generation in Nigeria while petroleum profit tax discourage revenue generation in Nigeria. Also, model on the effect of indirect tax on revenue generation showed that the two variables used as indirect tax variable value added tax and custom and excise tax have positive and significant effect on revenue generation in Nigeria. Lastly, the researchers found out that the estimated result on the effect of direct and indirect tax on revenue generation in Nigeria showed that indirect tax lead to revenue generation in Nigeria while direct tax does not and this is so because most people pay indirect tax in Nigeria than direct tax. Also, tax evasion and avoidance are very minimal in indirect tax and this lead to more revenue which encourage economic growth in Nigeria. The researchers recommended that it is important that efficient and effective tax policy be implemented to ensure that enough revenue is generated for growth purposes like strict penalties should be meted to people who avoid and evade tax payments. Government should base her taxes on indirect tax because this will not create any burden on the citizen and in this way, it will lead to growth. Olaleye John Olatunde | Salome Olabimpe Ajayi "Impact of Taxes on Revenue Generation in Nigeria (A Study of Federal Government)" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-1 , December 2019, URL: https://www.ijtsrd.com/papers/ijtsrd29514.pdfPaper URL: https://www.ijtsrd.com/economics/other/29514/impact-of-taxes-on-revenue-generation-in-nigeria-a-study-of-federal-government/olaleye-john-olatunde
https://www.ijmst.com/
IJMST Volume 1 Issue 5, Manuscript 3
This study sought to examine the effect of tax authority regulation and administration on
voluntary compliance among small-scale businesses in Kakamega Municipality. The
beneficiaries of the study are to be the Kenya revenue authority and relevant tax agencies. It
may serve as input in designing the tax system both at the counties and national government;
may serve as a reference for further studies in this area The research design adopted was a
descriptive survey as the findings were be generalized to a large population and it will
determine the current situation on the ground thereby providing the opportunity to improve it
accordingly. Data was collected using structured questionnaires to 124 sampled taxpayers
purposively sampled. Markets were stratified in the identification of business. The project
was analyzed using descriptive statistics and SPSS. The taxpayers do not to comply with the
tax laws due to overstatement of tax rates or lack of tax equity and ineffectiveness of the tax
authority. It needs to strengthen itself by educating and training its employees, by
computerizing its operations and devoting additional resources.
Effect of E Taxation on Revenue Generation in Anambra Stateijtsrd
Â
This study assessed the effect of e taxation on revenue generation in Anambra state. Specifically, the study intends to examine the effect of e taxation on tax revenue generation in Anambra state determine whether the adoption of e taxation has reduced tax malpractice in Anambra state and ascertain the tax revenue improved based on the e taxation adoption in Anambra state. Survey design was employed. Data collected were analyzed and one sample t test was used to test the formulated hypotheses. The study found that E taxation has effect on tax revenue generation in Anambra state and adoption of e taxation has reduced tax malpractice in Anambra state. Another finding is that tax revenue has improved based on the adoption of e taxation in Anambra state. Based on this, the researchers recommended among others that well equipped database on tax payers should be established by the governments with the aim of identifying all possible sources of income of tax payers for tax purpose. John-Akamelu Chitom R. | Iyidiobi Felicia C. ""Effect of E-Taxation on Revenue Generation in Anambra State"" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-3 , April 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23520.pdf
Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/23520/effect-of-e-taxation-on-revenue-generation-in-anambra-state/john-akamelu-chitom-r
The Perception of Tax Fairness and Personal Income Tax Compliance of Smes in ...QUESTJOURNAL
Â
ABSTRACT: The Study investigated the relationship between the perception of tax fairness and personal income tax compliance in Rivers State. The main objective of this study was to establish the relationship between the perception of tax fairness and personal income tax fairness in Rivers State. The survey design was adopted for this study. Yamane formula was used to draw the sample size of the study. Out of the 7865 registered SMEs taxpayers, 380 formed the sample for this study. The hypotheses were tested using Spearman Correlation Coefficient and Multiple Regression Analysis. The results show that distributive fairness, procedural fairness, retributive fairness and the perception of tax fairness have positive significant influence on personal income tax compliance in Rivers State. It is recommended that there should be increase in the provision of social goods and services to stimulate the level of personal income tax compliance. Finally, the researcher recommended that tax officers should apply minimal level of punishment on tax defaulters for effective tax enforcement and tax administration.
The purpose of this study is to measure the tax knowledge and tax morale of government treasurers in colleges in complying with the taxation provisions. The study was conducted at four government colleges in West Java using a descriptive analytic method with a qualitative approach. The results show that treasurers have tax knowledge and tax morals that are good in complying with tax regulations so there are not many obstacles in fulfilling their tax obligations. The limitations of this research are that the research is still not wide enough so that there is still very limited data obtained.
Tax Rate Changes and its Impact on Tax Burden Leading to Tax Evasion Practice...inventionjournals
Â
Tax evasion is the major destruction for any countryâs economy. It plays a significant role in the developing countryâs economy. Due to tax evasion practices the citizens of the country are getting poor infrastructure facilities. The ending results of tax evasion to the Government is revenue loss, which cause a serious damage and deficit of revenue which leads to lack of public expenditure. The study examines factors that influencing tax evasion practices in India. The survey was conducted with primary data from 110 respondents with five point rating scaled questionnaire. The outcomes of the study reveals that the low quality of service to the public in return for the tax significantly impact the tax evasion practices in India. Furthermore, high impact on tax evasion on variables such as tax system, transparency, fairness and accountability. High level of corruption is also one of the major factors for the tax evasion practices in India. The study recommends necessary steps to be taken in view of the transparency, accountability and corruption in order to gain the public morale and minimize the tax evasion practices in India.
International Journal of Humanities and Social Science Invention (IJHSSI)inventionjournals
Â
International Journal of Humanities and Social Science Invention (IJHSSI) is an international journal intended for professionals and researchers in all fields of Humanities and Social Science. IJHSSI publishes research articles and reviews within the whole field Humanities and Social Science, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
FACTORS AFFECTING TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN KITALE...paperpublications3
Â
Abstract:This study seeks to establish factors affecting tax compliance by Small and Medium Enterprises, with special emphasis on Income Tax and Value Added Tax and their effects on government revenue. Tax compliance level which is internal factor affecting tax revenue not only undermines tax administration infrastructure but also makes the tax base narrow and inequitable. The objectives of the study include establishing the influence of compliance cost, fines and penalties and attitudes of tax compliance among Small and Medium Enterprises. The study adopts a descriptive research design involving both qualitative and quantitative research methodology. The target population was 200, out of which a sample size of 132 respondents were drawn, using stratified and simple random sampling. Questionnaires were used to collect primary data from the respondents, which were analyzed using SPSS applying both descriptive and inferential analysis. There was a positive relationship between the tax and compliance cost (r=.514), fines and penalties (r=.415) attitudes (r=.546) and tax compliance. The findings showed that compliance cost, fines and penalties and attitude had significant relationship with tax compliance. It is recommended that the tax system should provide a clear and simple guideline on how to fill tax returns but also enhance taxpayer education services to enable the taxpayers understand their rights and obligations as taxpayers, there should be moderate levels of fines and taxes so that SMEs are encouraged to comply since they will keep accurate records for taxation purposes in order to avoid fines and penalties.
Keywords: Direct tax, Indirect tax, Medium enterprise, Productive expenditure, tax evasion, tax impact.
Perception of Tax Fairness and Personal Income Tax Compliance in Ken Saro-Wiw...iosrjce
Â
Tax compliance literature suggests that the perception of fairness is likely to influence personal
income administration. However, empirical evidence is lacking in Rivers State, Nigeria. This study investigates
the relationship between the perception of tax fairness and personal income tax compliance in Ken Saro-Wiwa
Polytechnic, Bori. It employed qualitative approach to examine the relationship between the perception of tax
fairness, exchange with government, self interest, and personal income tax compliance in Ken Saro-Wiwa
Polytechnic, Bori. The result revealed that there is significant relationship between the perception of tax
fairness and personal income tax compliance in Ken Saro-Wiwa Polytechnic, Bori. This indicates that exchange
with government and self interest influence personal income tax compliance behaviour of employees of Ken
Saro-Wiwa Polytechnic, Bori. It is recommended that tax policy makers should increase social benefits and
apply persuasive approach to increase personal income tax compliance in Rivers State. Further study is
recommended for other public institutions and private firms in Rivers State
ax Evasion is a illegal way of reducing tax. Developing countries like Bangladesh loses huge amount of taxes because of tax Evasion. Government loses about 2 billion taxes from Multinational industries in Bangladesh. It is said that 200 multinational companies have been working in Bangladesh.
General Perception of Self Employed Nigerian on Tax Aviodance and Evasion A S...ijtsrd
Â
The aim of this study is to study the range of tactics used by various self employed Nigerian in tax avoidance and evasion scheme. To achieve these objectives, we examine literature on the aforementioned issues and questionnaire was draft base on the research question and hypothesis formulated. The statistical tools of Spearman Rank Order Correlation was used to estimate the correlations of the sampled groups in two state of the federations, Anambra and Delta, and relationships between tax avoidance and evasion and the independent variables. Results reveal that respondents are of the opinion that tax evasion is ethical sometimes, and that significant relationship exists between the ethical view, mode of tax administration and cultural practices of the self employed and tax avoidance and evasion. It is therefore recommended that authorities should constantly review tax rates to reflect prevailing economic realities, be accountable, and ensure that necessary assistance is provided at all times to self employed in terms of incentive. Onakeke, Newman "General Perception of Self Employed Nigerian on Tax Aviodance and Evasion; A Study of Anambra and Delta State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-3 , April 2020, URL: https://www.ijtsrd.com/papers/ijtsrd30381.pdf Paper Url :https://www.ijtsrd.com/management/accounting-and-finance/30381/general-perception-of-self-employed-nigerian-on-tax-aviodance-and-evasion-a-study-of-anambra-and-delta-state/onakeke-newman
Impact of Taxes on Revenue Generation in Nigeria (A Study of Federal Government)ijtsrd
Â
This paper investigated the effect of taxes on revenue generation in Nigeria from 1981 to 2016, a period of thirty five 35 years and the data for the analysis were sourced from Central Bank of Nigeria's CBN, 2016 Statistical Bulletin. The variables used include total federally collected revenue as a proxy for revenue generation, labour, gross capital formation, company income tax, petroleum profit tax, personal income tax, value added tax, custom and excise tax, direct tax and indirect tax. Fully modified ordinary least squares method FMOLS was employed to determine the direction and the magnitude of impacts. Based on the effect of direct tax on revenue generation in Nigeria, both company income tax and personal income tax boost revenue generation in Nigeria while petroleum profit tax discourage revenue generation in Nigeria. Also, model on the effect of indirect tax on revenue generation showed that the two variables used as indirect tax variable value added tax and custom and excise tax have positive and significant effect on revenue generation in Nigeria. Lastly, the researchers found out that the estimated result on the effect of direct and indirect tax on revenue generation in Nigeria showed that indirect tax lead to revenue generation in Nigeria while direct tax does not and this is so because most people pay indirect tax in Nigeria than direct tax. Also, tax evasion and avoidance are very minimal in indirect tax and this lead to more revenue which encourage economic growth in Nigeria. The researchers recommended that it is important that efficient and effective tax policy be implemented to ensure that enough revenue is generated for growth purposes like strict penalties should be meted to people who avoid and evade tax payments. Government should base her taxes on indirect tax because this will not create any burden on the citizen and in this way, it will lead to growth. Olaleye John Olatunde | Salome Olabimpe Ajayi "Impact of Taxes on Revenue Generation in Nigeria (A Study of Federal Government)" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-1 , December 2019, URL: https://www.ijtsrd.com/papers/ijtsrd29514.pdfPaper URL: https://www.ijtsrd.com/economics/other/29514/impact-of-taxes-on-revenue-generation-in-nigeria-a-study-of-federal-government/olaleye-john-olatunde
https://www.ijmst.com/
IJMST Volume 1 Issue 5, Manuscript 3
This study sought to examine the effect of tax authority regulation and administration on
voluntary compliance among small-scale businesses in Kakamega Municipality. The
beneficiaries of the study are to be the Kenya revenue authority and relevant tax agencies. It
may serve as input in designing the tax system both at the counties and national government;
may serve as a reference for further studies in this area The research design adopted was a
descriptive survey as the findings were be generalized to a large population and it will
determine the current situation on the ground thereby providing the opportunity to improve it
accordingly. Data was collected using structured questionnaires to 124 sampled taxpayers
purposively sampled. Markets were stratified in the identification of business. The project
was analyzed using descriptive statistics and SPSS. The taxpayers do not to comply with the
tax laws due to overstatement of tax rates or lack of tax equity and ineffectiveness of the tax
authority. It needs to strengthen itself by educating and training its employees, by
computerizing its operations and devoting additional resources.
Effect of E Taxation on Revenue Generation in Anambra Stateijtsrd
Â
This study assessed the effect of e taxation on revenue generation in Anambra state. Specifically, the study intends to examine the effect of e taxation on tax revenue generation in Anambra state determine whether the adoption of e taxation has reduced tax malpractice in Anambra state and ascertain the tax revenue improved based on the e taxation adoption in Anambra state. Survey design was employed. Data collected were analyzed and one sample t test was used to test the formulated hypotheses. The study found that E taxation has effect on tax revenue generation in Anambra state and adoption of e taxation has reduced tax malpractice in Anambra state. Another finding is that tax revenue has improved based on the adoption of e taxation in Anambra state. Based on this, the researchers recommended among others that well equipped database on tax payers should be established by the governments with the aim of identifying all possible sources of income of tax payers for tax purpose. John-Akamelu Chitom R. | Iyidiobi Felicia C. ""Effect of E-Taxation on Revenue Generation in Anambra State"" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-3 , April 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23520.pdf
Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/23520/effect-of-e-taxation-on-revenue-generation-in-anambra-state/john-akamelu-chitom-r
Running head OPTIMIZATION OF TAX ADMINISTRATION1OPTIMIZAT.docxglendar3
Â
Running head: OPTIMIZATION OF TAX ADMINISTRATION 1
OPTIMIZATION OF TAX ADMINISTRATION 21
Optimization of Tax Administration: Comment by äœè :
Add A Subtitle to Clarify the Focus of the Study â is there a focus on e government?
George Chu
University of Southern California
Abstract
Thise research proposal provides for the reviews of the current situation and previous literature on the problem challenges of tax administration. The discovered issues include problems with communication between public authorities and citizens, lack of relevant information about the allocation and use of funds. The review of the previous studies considered the approaches to the optimization of tax administration. Within the behavioral concept, the implementation of the e-government programs deems reasonable and well grounded. The advanced digitalization and widespread use of the social media require integration of these tools to the public services. Among the benefits of such measures are increased transparency, effective communication, and cooperation between government and taxpayers, motivation and empowerment of the citizens. The research should be conducted with the help of online data collection. The methods include the online questionnaire and content analyses of social media posts. Comment by äœè : Connect e government with tax administration more clearly
Keywords: tax administration, e-government, social media.
Optimization of Tax Administration
Introduction
The issue of taxation is essential for any society as it constitutes a basis of a state and enables a government to perform its primary functions. The citizens should provide a part of their income to receive security, healthcare, education, and other related services. The history of American taxation system traces back its origin to the times of the Civil War when Congress introduced the Revenue Act in 1861 ("U.S. Senate: The Civil War: The Senate's Story", 2018). There was a considerable scarcity of resources preventing the fight for national values and ideals. It was necessary to impose obligations on people to put the all the possible efforts together and win the democracy. Some citizens opposed the taxation policy, but the majority supported it with patriotic spirit. The same happened during the period of the Great Depression and the Second World War when most Americans voluntarily agreed to pay high taxes and unite their efforts for the common purpose (King, 2017).
Currently, the taxation administration features some problems, including the just proportion of income tax, debates about progressive and regressive systems, overall compliance and due payment. People often complain about high tax rates and inefficient application of the collected resources. The United States has one of the most significant state debt (Chantrill, 2018). One of the main contentious issues relates to the transparency of the information about taxpayers and the use of t.
Running head OPTIMIZATION OF TAX ADMINISTRATION1OPTIMIZAT.docxtodd581
Â
Running head: OPTIMIZATION OF TAX ADMINISTRATION 1
OPTIMIZATION OF TAX ADMINISTRATION 21
Optimization of Tax Administration: Comment by äœè :
Add A Subtitle to Clarify the Focus of the Study â is there a focus on e government?
George Chu
University of Southern California
Abstract
Thise research proposal provides for the reviews of the current situation and previous literature on the problem challenges of tax administration. The discovered issues include problems with communication between public authorities and citizens, lack of relevant information about the allocation and use of funds. The review of the previous studies considered the approaches to the optimization of tax administration. Within the behavioral concept, the implementation of the e-government programs deems reasonable and well grounded. The advanced digitalization and widespread use of the social media require integration of these tools to the public services. Among the benefits of such measures are increased transparency, effective communication, and cooperation between government and taxpayers, motivation and empowerment of the citizens. The research should be conducted with the help of online data collection. The methods include the online questionnaire and content analyses of social media posts. Comment by äœè : Connect e government with tax administration more clearly
Keywords: tax administration, e-government, social media.
Optimization of Tax Administration
Introduction
The issue of taxation is essential for any society as it constitutes a basis of a state and enables a government to perform its primary functions. The citizens should provide a part of their income to receive security, healthcare, education, and other related services. The history of American taxation system traces back its origin to the times of the Civil War when Congress introduced the Revenue Act in 1861 ("U.S. Senate: The Civil War: The Senate's Story", 2018). There was a considerable scarcity of resources preventing the fight for national values and ideals. It was necessary to impose obligations on people to put the all the possible efforts together and win the democracy. Some citizens opposed the taxation policy, but the majority supported it with patriotic spirit. The same happened during the period of the Great Depression and the Second World War when most Americans voluntarily agreed to pay high taxes and unite their efforts for the common purpose (King, 2017).
Currently, the taxation administration features some problems, including the just proportion of income tax, debates about progressive and regressive systems, overall compliance and due payment. People often complain about high tax rates and inefficient application of the collected resources. The United States has one of the most significant state debt (Chantrill, 2018). One of the main contentious issues relates to the transparency of the information about taxpayers and the use of t.
THE RELATIONSHIP BETWEEN THE IMPLEMENTATION OF THE VOLUNTARY DISCLOSURE PROGR...AJHSSR Journal
Â
ABSTRACT:This study aims to analyze the relationship between the Voluntary Disclosure Program and the
principle of justice in taxation at KPP Pratama West Mataram, Mataram City, West Nusa Tenggara. The
research to be carried out is a form of qualitative research focusing on the relationship between the Voluntary
Disclosure Program and the principle of justice in taxation. Data collection is done through interviews,
documentation, and observationâdata analysis by reducing, displaying, and presenting data. The results of his
research show that the voluntary disclosure program from the aspect of justice is to provide taxpayers with the
convenience and suitability of tax rates for disclosing their assets. In addition, the voluntary disclosure program
(PPS) has benefits and advantages for taxpayers. The first advantage is No Tax Audit: No tax assessments are
issued on tax obligations for the 2016-2020 Fiscal Year unless other data or information is found regarding
assets that have not been or are lacking disclosed in SPPH. Second, no more than 200 percent Penalty:
Taxpayers who have obtained a certificate of submission of SPPH are not subject to administrative sanctions.
Third, No Law Enforcement: Data and information originating from notification of disclosure of assets and
attachments administered by the Ministry of Finance or other parties related to implementing this Law cannot be
used as a basis for criminal investigations, investigations, and prosecutions against the Compulsory Tax.
Keywords: Tax; Taxation; Justice; Compulsory Tax
Presentation by Bongo Adi, Kenneth Amaeshi and Godson Ikiebey at the second annual Nigerian Tax Research Network meeting which took place in Abuja on 24th and 25th November 2018.
This is a plausible and productive insight, with the obvious implication that the government can encourage greater tax compliance by increasing the audit and the penalty rates of its regulatory regime and reducing psychic cost for tax payers.
http://dailyasianage.com/âŠ/45648/psychic-cost-of-tax-evasion
The Influence of Financial Conditions on Taxpayer Compliance with Tax Sociali...AJHSSR Journal
Â
ABSTRACT:This researchaims to obtainempiricalevidence of the moderation of contingencyfactors
(taxsocialization) and contingencyfactors (taxawareness) on the influence of financial conditions on taxpayer
compliance. This researchwasconducted at the PratamaTax Service Office (KPP) in North Badung and KPP
Pratama South Badung as well as at the Taxpayer'saddress. The population in thisstudyis all
individualtaxpayerswhoreported SPT in Badung Regency covering the working areas of South Badung KPP and
North Badung KPP in 2020, totaling 30,182. In determining the sample size, researchersused the
Slovincalculationmethodwith an accuracy rate of 95% and an acceptable error rate of 5%. The sample size for
each KPP isdeterminedproportionally, thatis, sampling takesintoaccount the elements and categoriessothateach
KPP isrepresented. Taxsocializationstrengthens the influence of financial conditions on individualtaxpayer
compliance. The increasingfrequency of taxsocializationwill have an impact on strengthening the influence of
financial conditions to increase the level of compliance of individualtaxpayers. Taxawarenessdoes not
strengthen the influence of financial conditions on individualtaxpayer compliance.
KEYWORDS :taxsocialization, taxawareness, financial conditions, taxpayer compliance
Effective Performance and Accountability Reporting Challenges in Nigeria Publ...ijtsrd
Â
There has been perceived weakness deeply rooted in corruption in the accountability of government fund as experienced in all facets of Nigeria public sector and consequential waste of national resources, loss of human capital and decay of economic infrastructure within the economy. It is evident that the people electorates are in a bad position and suffering socio economically because of the lack of integrity and accountability in governments around the world, Nigeria in particular. This study empirically analyse the effective performance and accountability reporting challenges in the public sector of the Nigerian economy. 138 questionnaires were administered to the respondents but only 125 were returned comprising 24 Directors and 55 Accountants Auditors of Finance and Account from Ministries Ministerial departments 79 and 46 Accountants Auditors from LGAs , thereby representing ninety percent 90.6 of the population and the data generated for this study were analysed using simple percentages, Z test and Pearson Product Moment Correlation Coefficient via the Statistical Package for Social Sciences SPSS, 20.0 version. The result shows that accrual basis of accounting significantly promote more effective performance and accountability reporting in Nigeria Public Sector and that there is significant relationship between improved accountability and performance reporting in Nigeria Public Sector and professional accounting bodies. The study concluded that the basic fundamental way for economic development is financial discipline and elimination of wastages of national resources in the public sector which is the direct function of accountability that it is rather unfortunate that the level of accountability experienced in the country is unacceptable due to weak accounting infrastructure, ineffective oversight bodies and the clog in the wheel of legal framework. The study recommended that Government should ensure that they create enabling environment for the development of professional Accountants and employed them in the civil service and that would be achieved by retaining the existing through motivation and attracting the new with good working conditions a proactive legislature and regulatory framework that should not only exist on paper but must be operational should be in place, thus giving the FRCN the operational right through adequate funding the provisions of 1999 constitution authorising review of audited report by PAC should be strictly adhered to with punishment spelled out for non compliance and also provide for the qualification of members of PAC. More so, there should be re orientation of members to encourage them to work in the public sector and the professional accounting bodies should motivate accounting students aspiring to be professionals while the civil society and organized labour unions should help create a more vibrant civil society so that they can balance the effects of bureaucratic actions. Peter-Mario Efesiri Efenyumi | Dhes
Adaption of E-Filling of Income Tax Returns in KurdistanAI Publications
Â
The study aimed to examine factors influencing E-filling in Kurdistan region of Iraq. To measure the current study, the researchers used three factors (perception, awareness, and quality) as independent variables and E-filling as dependent variable. A quantitative technique applied in order to analyze the current study. Sample design refers to the procedure or method the researcher is willing to accept in choosing items for the sample. Research sample was selected using a procedure of random sampling and it was carried out in different banks. A total of 120 questionnaires were distributed, however 109 participants properly filled out the questionnaires. The results of the study revealed that low levels of computer literacy have a substantial impact on the compliance levels of government organizations. The research determined that in the context of security, the danger of tax noncompliance did not have a major effect on the degree of compliance among the various Iraqi government institutions in the Kurdistan area. The extension or upgrade would be sure to assist in better understanding the determining factor for electronic filing acceptability. Moreover, government agencies, government policy makers, and system designers could also profit from a management policy such as policy makers and agencies. Because of this, the theory and discussion on the subject would provide factual support for the reasons behind why this technology was difficult to adopt. The results show that awareness influences E-as an influential factor significantly and positively E-filling at 5% level. The results show that quality influences E-as an influential factor significantly and positively E-filling at 5% level. The results show that E-filling E-as an influential factor influences significantly and positively E-filling at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (0.693, 0.621, 0.712, and 0.763 respectively) indicating the ability of the models explaining the variation of E-filling due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
Tax evasion consists of illegal and intentional actions taken by individuals to reduce their legally due tax obligations. The difficulty of identifying this willful tax noncompliance behavior is reflected in the varying terms to which the analyses refer, such as "evasion", "noncompliance," "misreporting," and "tax gap".
Corruption is a widespread phenomenon that is generally considered harmful for important economic and political outcomes. Conversely, judicial accountability has positive connotations, suggesting honesty in upholding the rules of the game. We ask whether, as many seem to think, corruption worsens, and judicial accountability improves, inequality, and investigate this empirically using data from 145 countries 1960â2014. More specifically, we relate perceived corruption and de facto judicial accountability to gross-income inequality and consumption inequality, while controlling for other explanatory factors of potential importance. The study shows that corruption is negatively, and that judicial accountability is positively, related to both types of inequality. We suggest that this can be explained either by the non-elites being more skillful at using âpetty corruptionâ or by the elites, deliberately (to retain a long-term power base) or unconsciously bringing about outcomes that benefit others more. The results are particularly pronounced in democracies; they withstand a region and decade jackknife analysis; and in the case of consumption inequality, the effect of corruption is increasing in the stability of political institutions, suggesting causal effects from corruption and judicial accountability. The findings suggest that what we conceptualize as âunfair proceduresâ â corruption and deviations from judicial accountability â may benefit the economically worst off and worsen the situation of the economic elite. As such, corruption may not be entirely bad, if one of its consequences is to reduce inequality â nor need judicial accountability be entirely good, if it serves to increase inequality. This does not imply that corruption is generally desirable, or that judicial accountability is generally undesirable, but knowledge of these effects can guide policymakers, in their attempts to battle corruption and strengthen judicial accountability, to handle increasing inequality through other methods.
This study is directed to determine the role of government treasurer in state university in tax compliance. With the spirit of the state apparatus, especially the Civil Servant, in reporting the taxes, it is expected to become a continuously growing and infectious snowball to the taxpayers to report their taxes correctly, completely and clearly as well as to avoid administrative sanctions that are subject to such non-compliance. This study method used is qualitative, the source of this study is government treasurer. The use of this qualitative approach is based on the concept of natural setting, grounded theory, descriptive, more concerned with the process than the outcome, temporary design, and research results are negotiated and agreed upon. The results show that treasurers have a big role in tax compliance, but however, there are still many obstacles that must be faced in fulfilling their financial obligations. this research was conducted only in one state university, so that data that could be processed was very limited.
Similar to Government accountability and voluntary tax compliance in nigeria (20)
Smart TV Buyer Insights Survey 2024 by 91mobiles.pdf91mobiles
Â
91mobiles recently conducted a Smart TV Buyer Insights Survey in which we asked over 3,000 respondents about the TV they own, aspects they look at on a new TV, and their TV buying preferences.
Securing your Kubernetes cluster_ a step-by-step guide to success !KatiaHIMEUR1
Â
Today, after several years of existence, an extremely active community and an ultra-dynamic ecosystem, Kubernetes has established itself as the de facto standard in container orchestration. Thanks to a wide range of managed services, it has never been so easy to set up a ready-to-use Kubernetes cluster.
However, this ease of use means that the subject of security in Kubernetes is often left for later, or even neglected. This exposes companies to significant risks.
In this talk, I'll show you step-by-step how to secure your Kubernetes cluster for greater peace of mind and reliability.
Accelerate your Kubernetes clusters with Varnish CachingThijs Feryn
Â
A presentation about the usage and availability of Varnish on Kubernetes. This talk explores the capabilities of Varnish caching and shows how to use the Varnish Helm chart to deploy it to Kubernetes.
This presentation was delivered at K8SUG Singapore. See https://feryn.eu/presentations/accelerate-your-kubernetes-clusters-with-varnish-caching-k8sug-singapore-28-2024 for more details.
GraphRAG is All You need? LLM & Knowledge GraphGuy Korland
Â
Guy Korland, CEO and Co-founder of FalkorDB, will review two articles on the integration of language models with knowledge graphs.
1. Unifying Large Language Models and Knowledge Graphs: A Roadmap.
https://arxiv.org/abs/2306.08302
2. Microsoft Research's GraphRAG paper and a review paper on various uses of knowledge graphs:
https://www.microsoft.com/en-us/research/blog/graphrag-unlocking-llm-discovery-on-narrative-private-data/
Epistemic Interaction - tuning interfaces to provide information for AI supportAlan Dix
Â
Paper presented at SYNERGY workshop at AVI 2024, Genoa, Italy. 3rd June 2024
https://alandix.com/academic/papers/synergy2024-epistemic/
As machine learning integrates deeper into human-computer interactions, the concept of epistemic interaction emerges, aiming to refine these interactions to enhance system adaptability. This approach encourages minor, intentional adjustments in user behaviour to enrich the data available for system learning. This paper introduces epistemic interaction within the context of human-system communication, illustrating how deliberate interaction design can improve system understanding and adaptation. Through concrete examples, we demonstrate the potential of epistemic interaction to significantly advance human-computer interaction by leveraging intuitive human communication strategies to inform system design and functionality, offering a novel pathway for enriching user-system engagements.
Generating a custom Ruby SDK for your web service or Rails API using Smithyg2nightmarescribd
Â
Have you ever wanted a Ruby client API to communicate with your web service? Smithy is a protocol-agnostic language for defining services and SDKs. Smithy Ruby is an implementation of Smithy that generates a Ruby SDK using a Smithy model. In this talk, we will explore Smithy and Smithy Ruby to learn how to generate custom feature-rich SDKs that can communicate with any web service, such as a Rails JSON API.
Essentials of Automations: Optimizing FME Workflows with ParametersSafe Software
Â
Are you looking to streamline your workflows and boost your projectsâ efficiency? Do you find yourself searching for ways to add flexibility and control over your FME workflows? If so, youâre in the right place.
Join us for an insightful dive into the world of FME parameters, a critical element in optimizing workflow efficiency. This webinar marks the beginning of our three-part âEssentials of Automationâ series. This first webinar is designed to equip you with the knowledge and skills to utilize parameters effectively: enhancing the flexibility, maintainability, and user control of your FME projects.
Hereâs what youâll gain:
- Essentials of FME Parameters: Understand the pivotal role of parameters, including Reader/Writer, Transformer, User, and FME Flow categories. Discover how they are the key to unlocking automation and optimization within your workflows.
- Practical Applications in FME Form: Delve into key user parameter types including choice, connections, and file URLs. Allow users to control how a workflow runs, making your workflows more reusable. Learn to import values and deliver the best user experience for your workflows while enhancing accuracy.
- Optimization Strategies in FME Flow: Explore the creation and strategic deployment of parameters in FME Flow, including the use of deployment and geometry parameters, to maximize workflow efficiency.
- Pro Tips for Success: Gain insights on parameterizing connections and leveraging new features like Conditional Visibility for clarity and simplicity.
Weâll wrap up with a glimpse into future webinars, followed by a Q&A session to address your specific questions surrounding this topic.
Donât miss this opportunity to elevate your FME expertise and drive your projects to new heights of efficiency.
JMeter webinar - integration with InfluxDB and GrafanaRTTS
Â
Watch this recorded webinar about real-time monitoring of application performance. See how to integrate Apache JMeter, the open-source leader in performance testing, with InfluxDB, the open-source time-series database, and Grafana, the open-source analytics and visualization application.
In this webinar, we will review the benefits of leveraging InfluxDB and Grafana when executing load tests and demonstrate how these tools are used to visualize performance metrics.
Length: 30 minutes
Session Overviewâ
-------------------------------------------
During this webinar, we will cover the following topics while demonstrating the integrations of JMeter, InfluxDB and Grafana:
- What out-of-the-box solutions are available for real-time monitoring JMeter tests?
- What are the benefits of integrating InfluxDB and Grafana into the load testing stack?
- Which features are provided by Grafana?
- Demonstration of InfluxDB and Grafana using a practice web application
To view the webinar recording, go to:
https://www.rttsweb.com/jmeter-integration-webinar
Transcript: Selling digital books in 2024: Insights from industry leaders - T...BookNet Canada
Â
The publishing industry has been selling digital audiobooks and ebooks for over a decade and has found its groove. Whatâs changed? What has stayed the same? Where do we go from here? Join a group of leading sales peers from across the industry for a conversation about the lessons learned since the popularization of digital books, best practices, digital book supply chain management, and more.
Link to video recording: https://bnctechforum.ca/sessions/selling-digital-books-in-2024-insights-from-industry-leaders/
Presented by BookNet Canada on May 28, 2024, with support from the Department of Canadian Heritage.
Key Trends Shaping the Future of Infrastructure.pdfCheryl Hung
Â
Keynote at DIGIT West Expo, Glasgow on 29 May 2024.
Cheryl Hung, ochery.com
Sr Director, Infrastructure Ecosystem, Arm.
The key trends across hardware, cloud and open-source; exploring how these areas are likely to mature and develop over the short and long-term, and then considering how organisations can position themselves to adapt and thrive.
Encryption in Microsoft 365 - ExpertsLive Netherlands 2024Albert Hoitingh
Â
In this session I delve into the encryption technology used in Microsoft 365 and Microsoft Purview. Including the concepts of Customer Key and Double Key Encryption.
Encryption in Microsoft 365 - ExpertsLive Netherlands 2024
Â
Government accountability and voluntary tax compliance in nigeria
1. Research Journal of Finance and Accounting www.iiste.org
ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol 3, No 5, 2012
Government Accountability and Voluntary Tax Compliance in
Nigeria
Prince Kennedy Modugu* Emmanuel Eragbhe and Professor Famous Izedonmi
Department of Accounting, Faculty of Management Sciences, University of Benin, PMB 1154, Benin City,
Nigeria
*
Email of corresponding author: princekenny2010@yahoo.com
ABSTRACT
This study examines the nexus between government accountability and voluntary tax compliance based on the
theoretical framework that there exist a relational fiscal/social contract between the state and the citizens.
Specifically, the hypothesis that voluntary tax compliance is influenced by the individualsâ perception of
government accountability was specified and tested. Primary data elicited using structured likert scale
questionnaire was used for the study while the Z- scores were computed and used to test the hypothesis. The
Findings were in the affirmative indicating that the citizensâ perception of government accountability is an
instrumental factor that shapes the emergence and maintenance of tax morale resulting in voluntary tax
compliance. The study recommends is that to reduce tax gap, voluntary compliance should be motivated by
improving the quality of public governance.
Keywords: voluntary tax compliance, tax morale, government accountability.
1. INTRODUCTION
In Nigeria, the need to improve voluntary tax compliance has resulted in the various tax reforms attempts by
various successive governments. Suffice to mention that these reforms have not been able to stimulate the
expected increase in tax revenue over the years, and this has snowballed into an unarguable tax gap as revealed
in the share of income taxes in total revenue profile of the country. The evidence from statistical records shows
that the proportion of income taxes to the governmentâs total revenue has been abysmal (Asada, 2005; Kiabel
and Nwokah, 2009; Nzotta, 2007; CITN, 2010; Odusola, 2006; Sani, 2005). This poor tax compliance behaviour
often referred to in the literature as the âcompliance puzzleâ is a challenging experience across countries but
suspected to be more critical in developing economies. In retrospect, the prevailing orthodoxy in modeling tax
compliance behaviour has been in line with the economics-of-crime approach based on the expected utility
maximization calculus model by Allingham and Sandmo (1972). The model presents and specifies the extent of
compliance as positively correlated with the probability of detection and the degree of punishment and identified
tax rate, penalty and detection probability as factors influencing taxpayersâ behaviour. In modelling tax
compliance, the answer under the traditional theory of compliance implied by the Allingham and Sandmoâs
model is fear of detection and punishment. However, this model has been found to be inadequate in explaining
the motives and intentions for tax compliance (for example, Graetz and Wilde, 1985, Alm, McClelland and
Schulze 1992; Frey and Feld, 2002). The argument is that tax compliance may be subdivided into compliance
resulting from enforcements or influence of tax authorities and voluntary compliance. While the Allingham and
Sandmo (1972) model provides justification for the proportion of total compliance signaled by enforcements
which may be specified as a function of penalty and detection probability, it does not provide explanations for
what may inspire voluntary compliance, that is, complying with the tax laws without being compelled by the tax
authority to do so.
This leads to a logical question which interestingly extends the compliance issue; what would lead citizens
to behave more honestly, provide correct information and improve the tax compliance rate voluntarily? One
answer to this question is the existence of an intrinsic motivation to pay taxes, which have been sometimes
called, âtax moraleâ (Feld and Frey, 2002). Tax morale has evolved as an instrumental component in
understanding voluntary tax compliance using a more integrated approach with a bias for non-economic factors.
This study argues that the citizensâ perception of government accountability is an instrumental factor that
shapes the emergence and maintenance of tax morale resulting in voluntary tax compliance. The underlining
framework according to Sacks and Levi (2005) is that there is a social contract that defines the relationship
between the government and the governed. Levi (1988) argues that if it is perceived by the taxpayers that the rate
of transformation from tax to public goods is low then the taxpayers will feel that the government has not kept its
obligation of the contract, as a result, the tax morale will be affected negatively which would result in
deteriorating voluntary compliance. Thus voluntary compliance, particularly in contemporary states, may be seen
as a function of the citizensâ assessment that government upholds the fiscal contract with its citizens and meets
prevailing standards of procedural fairness in delivering public services.
69
2. Research Journal of Finance and Accounting www.iiste.org
ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol 3, No 5, 2012
In Nigeria, there are indications that the institution of governance at all levels is entangled in a web of public
distrust and declining public confidence (Natufe, 2006; Abati, 2006). Elaigwu (2002) notes that there is a big gap
between the rhetorics of transparency and accountability on the one hand and demonstrable commitment to
values in the actions of the political actors, on the other hand. In another perspective, Onyegbula (2000) has
pointed out that optimistic expectations from government have all been dashed with the increasing loss of
accountability even in the midst of a representative democracy. The trend is worsened by the wide gap between
government official pronouncements and actions. In the light of the above, there is a need to investigate the
nexus between citizensâ perception of government accountability and voluntary tax compliance and hence the
justification for the study. To achieve this purpose, this paper is structured into the following parts: Introduction,
The Literature Review, Methodology, Presentation of result, Analysis of result, Conclusion and Policy
Recommendation.
2. LITERATURE REVIEW
2.1 Taxation and Governance: The Historical Experience
Historically, the formation of accountable and effective states has been closely bound up with the emergence
of taxation systems (Moore, 2007). Evidence from Western Europe and later in North America show that equally
beneficial arrangements between government and taxpayers help to give governments an incentive to promote
broad economic prosperity and improve public policies in ways that meet citizensâ demands. The OECD (2008)
report on âgovernance, taxation and accountabilityâ indicated that the recognition of the existence fiscal social
contract was central to explanations of how representative government and democracy emerged in Western
Europe and the United States. Citizens accepted obligations to pay tax in return for rights to be represented in
processes of decision-making about how public money was raised and spent. American colonists in the 18th
century captured this expected tacit contract between the state and the citizens in their famous protest, âno
taxation without representationâ (OECD, 2008). Brewer (1989) and Tilly (1992) explained that notably in
Britain and the Netherlands from the mid-17th Century, governments actually were involved in tax negotiations
with tax payers that were based on some form of reciprocity that created joint gains to both government and
taxpayers. The fact that tax was negotiated and the ârules of engagementâ specified, meant that voluntary tax
compliance was more or less the norm and tax collection became less costly to administer, less onerous and more
predictable. This encouraged governments to undertake better long-term planning and businesses were
encouraged to invest. Taxpayers in parliament adopted mechanisms to oversee revenue-raising and public
expenditure management (Tilly, 1992).
2.2 Voluntary Tax Compliance: Concept and Issues
The need to examine the issue of voluntary tax compliance as a subset of the broader body of knowledge on tax
compliance as emerged, motivated by the inadequacies of the prevailing orthodoxies on tax compliance to
capture the proportion of total compliance not accounted for by economic models. Allingham and Sandmo
(1972) in their proposition based on economic perspective of tax compliance which provided a considerable
basis for enforcement strategies to ensure compliance had argued that tax rate, penalty and detection probability
are the factors influencing taxpayersâ behaviour. In modelling tax compliance, the answer under the traditional
theory of compliance implied by the Allingham and Sandmoâs model is fear of detection and punishment.
However, the model has been criticized and several studies have shown the limitations of enforcement strategies
(e.g., Graetz and Wilde 1985, Alm, McClelland and Schulze 1992, Frey and Feld 2002). Specifically,
Kornhauser (2007) submitted that this deterrence theory, however, accounts for only a minor portion of actual
compliance levels. It has such poor explanatory power because it assumes that the decision to comply is based
solely on a cost-benefit analysis in which people rationally weigh the benefits of non-compliance against the
costs of detection and penalties. In this regards, Frey (1997) demonstrates that intrinsic motivation are also
relevant for explaining compliance behaviour. The opinion of Frey (1997) is suggestive as stated previously, that
there is unattended proportion of systematic compliance unexplained by enforcement mechanisms and the
general deterrence theory and this creates the platform for examining voluntary compliance. In his contribution,
Kirchler (2007) submitted that compliance might be voluntary or enforced compliance. Voluntary compliance is
made possible by the trust and cooperation ensuing between tax authority and taxpayer and it is the willingness
of the taxpayer on his own to comply with tax authorityâs directives and regulations. Also, Voluntary Tax
Compliance is a tax system based on taxpayers complying with the tax laws without being compelled by the tax
authority to do so. Under this system taxpayers are expected to report their income, calculate their tax liability
and file a tax return (Quadri, 2010).
Lubian and Zarri (2011) argue that several empirical studies have shown that taxpayers are more honest
and may respond voluntarily in the fulfillment of their tax obligation than classic deterrence models inspired by
the economics of crime approach would predict. They argued further that citizens may be driven by a positive
moral attitude towards taxation thus it may not be appropriate to specify compliance behaviour as a purely
70
3. Research Journal of Finance and Accounting www.iiste.org
ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol 3, No 5, 2012
economic decision under uncertainty or simply a function of enforcements. Researchers (Frey and Feld 2002,
Feld and Tyran 2002, Frey and Torgler 2002) have attributed the response of voluntary compliance to a set of
intrinsic motivation or attitude often referred to as tax morale. Tax morale emphasizes that taxpayerâ internal
motivations, social norms, personal values, cognitive processes and sense of moral obligation to pay taxes can
help to explain the motivation for voluntary tax compliance. Thus positive morale may signal higher voluntary
compliance while negative morale will signal lower voluntary compliance. Several studies have identified the
factors that may elicit and maintain tax morale and stimulate voluntary tax compliance. According to Torgler and
Schaltegger (2007) Socio-demographic factors which are generally agreed to be critical determinants of behavior
have also been observed to influence tax morale. Most theories regarding the effects of socio-demographic
factors on compliance behavior have been developed by social psychologists. Tittle (1980) argues that females
may exhibit stronger positive tax morale suggestive of higher voluntary compliance than males. Tittle (1980)
argues further that the reason could be that females are more risk averse than males.
According to KirchgÀssner (2003), religiosity, measured as church attendance and the perceived degree
of religiosity may also play a role in tax morale and voluntary compliance as those who take their religion to
heart may find attempts at non compliance as been âunrighteousâ. The finding of Torgler and Schaltegger (2007)
also support this view as their results suggested a positive correlation between church attendance/religiosity and
tax morale. Blumenthal, Christian and Slemrod (2001) reporting findings from a field experiment, identified the
impact of moral persuasion on voluntary income tax compliance.
Levi (1988) argued that if it is perceived by the taxpayers that the rate of transformation from tax to
public goods is low then the taxpayers will feel that the government has not kept its obligation of the contract, as
a result, the tax morale will be affected negatively which would result in deteriorating voluntary compliance. The
OECD (2007) equally submitted that delivery of quality of service to taxpayers will strengthen their willingness
to comply with tax rules and regulation voluntarily as result will contribute to overall level of tax compliance.
Cowell (1992) argued that the individualâs perception of personalized inequity or equity can be rationalized and
reflected in their tax morale and compliance behaviour.
2.3 Government Accountability as a Framework for Voluntary Tax Compliance
That taxation is bedrock for states to fulfill their responsibility and ensure their continuity is an
unarguable axiom. As Rakner and Gloppen (2002) notes for most countries taxation goes hand-in hand with
economic growth and taxes have become the lifeblood for governments to deliver essential services and to make
long-term investments in public goods. The nexus between government accountability and voluntary tax
compliance has emerged as a non-economic approach to modelling voluntary compliance based on the
recognition that there exist a relational social contract between the state and the citizens.
According to Baskaran and Bigsten (2010), the state's fiscal capacity is influenced by the strength of
this social contract. The social contract is bounded and strengthened by accountability relations between parties
involved. Moore and Rakner (2002) notes that generally, accountability relations involves at least two parties;
the one who has been entrusted with something that gives rise to the accountability obligation, and the principal
who gave the mandate in the first place, or an agent delegated this authority. Democratic accountability is a
special case where the principal is âthe peopleâ and the parties owing accountability are those entrusted with
political power. Within the context of this social contract, voluntary tax compliance has been specified as a
plausible outcome dependent on the perception of the principal that the terms of the social contract are been met.
According to Rotberg and Gisselguist (2009) it seems there is correlation between perception of
governance accountability score and income tax revenue performance, for instance Nigeria had 2.5% as income
tax ratio and good governance score of 49.6 %; South Africa was having 14.4 and 69.4% while Uganda had 3.8
and 57.9% respectively in 2006. Individuals in a given state accept and trust their government in general and
voluntarily complies with the tax burden in particular, if the government and/or the state provide them with
conditions that enhance and protect their human dignity, trigger their morality and respect for moral norms.
Tansey (1995) argues that for the citizens to have a sense of obligation to the state there must be a
rational relationship between the citizens and the state. Tyler (1998) in his opinion submitted that this obligation
is a basic requirement of the relationship between the citizens and the state suggesting that citizens are not an
unwilling element, but a conscious and voluntary partner in such a relationship. Thus, for citizens to demonstrate
support for the government, the state must have been seen to play its part. In this regards, Azeez (2009) notes
that political obligation therefore is a function of the extent to which the state can better the lots of her citizens. If
governments are perceived as accountable, more people will pay their taxes âvoluntarilyâ, which lowers the need
for coercion and generally reduces the costs of tax-collection. Conversely, if people do not see their governments
as accountable, there is an increased likelihood that state demands for (new or higher) taxes will be met with
protest and violence that is costly and might even jeopardize the position of those in power.
71
4. Research Journal of Finance and Accounting www.iiste.org
ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol 3, No 5, 2012
According to Everest-Phillip and Sandall (2009) the public perception of government accountability can
influence of tax morale and tacitly, voluntary compliance. Both authors argued that through payment of taxes the
government is able to meet its obligations to the people. It follows therefore that how government goes about in
fulfilling these obligations should matter to the taxpayers because they provide the finance for its sustenance. As
a result, governance affairs may have either positive or negative influence on the tax morale of taxpayers. The
tax function creates a relational vertical contract between government and taxpayers which Lassen (2003)
defined the expectation of requisite public goods in exchange for taxes paid as the terms of that vertical
contract. According to the argument of quid pro quo, complying with tax law provision depends in part, on
whether the political goods provided by the government are sufficient in return to the taxes they are paying.
Levi (1988) argues that if it is perceived by the taxpayers that the rate of transformation from tax to
public goods is low then the taxpayers will feel that the government has not kept its obligation of the contract, as
a result, the tax morale will be affected negatively which would result in deteriorating voluntary compliance.
Taxpayers are sensitive regarding the way the government uses the taxes and as such the tax morale may be
represented as a reflection of an input-output relation between what an individual pays with his/her taxes and
what comes back from the government. Thus, individualsâ tax morale might be influenced by rationalizing the
benefits received from the government in form of public goods with taxes payed. Individuals might feel cheated
if taxes are not spent adequately which may result in tax morale been crowded out.
Akpo (2009) equally stated that good governance entails the provision of quality public goods to the
public and that where government fails to provide public amenities and infrastructure to the citizen in exchange
for tax payment, citizen may become reluctant to pay tax. The study of Alm and Gomez (2008) established
significant positive association between perception of the benefits to be derived from political goods and the
willingness of taxpayers to comply with tax laws. Natufe (2006) argued that Nigeria is experiencing a
fundamental crisis in public governance. In a similar vein, Abati (2006) notes that the state of decay in Nigeriaâs
public infrastructure and economic activity are reflection of poor public governance quality and the low tax
morale and voluntary compliance may have become the aftermath effect.
Moore (1998) in explaining the weakness of tax-accountability relations in African countries, argued
that aid and aid dependency has thwarted the development of a reciprocity based fiscal contract and the general
governance accountability system. According to this perspective, the more states depend on unearned income the
less accountable they will be towards their citizens and the more a state earns its income through the operation of
a bureaucratic apparatus for tax collection, the more the state needs to enter into reciprocal arrangements with
citizens about provisions of services and representation in exchange for tax contributions (OECD, 2008).
In the light of the extant literature, the following hypotheses are stated for the purpose of the study.
H0: Voluntary tax compliance is not influenced by the individualâs perception of Government accountability.
H1: Voluntary tax compliance is influenced by the individualâs perception of Government accountability.
3. METHODOLOGY
Survey research design was used in this study. This research strategy was considered necessary because of
its ability to view comprehensively and in detail the major questions raised in the study (Spector 1981;
Denscombe, 2003). The scope of the study covers tax payers in the six geopolitical zones of Nigeria which are:
South-South, South-West, South-East, North Central, North-East and North-West. The simple random
sampling technique was employed in selecting the 600 participants consisting of 100 each from the geopolitical
zones. Primary data was elicited using structured likert scale questionnaire as the research instrument. The
primary data collected were analyzed using both descriptive and inferential statistics. The hypotheses formulated
for this study are tested with the use of statistical test for population means and level of significance tests. The
study also made the some necessary assumption; that the scores collected are normally distributed and scores for
each of the statements are independent of one another. The data scores were converted into standard normal
distribution and thereafter calculation of Z-score is done in order to make inference after obtaining the p-value of
the statements. This was done at a five percent (5%) level of significance. The methodology adopted in this
study is consistent with other related studies like McGee and Maranjyan (2006) and Nasadyuk and McGee
(2006), Fagbemi, Uadiale and Noah (2010). The data was analyzed using procedures within Statistical Package
for Social Sciences (SPSS).
72
5. Research Journal of Finance and Accounting www.iiste.org
ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol 3, No 5, 2012
4. PRESENTATION AND ANALYSIS OF RESULTS
Table 1
Cronbach Reliability Test
Cronbach alpha No of items
.658 13
Source: SPSS output, 2012
Table 1 examines the properties of measurement scales and the items that compose the scales. The
cronbach coefficient for the study performs fairly with a value of .656 and this indicates that the scales and the
items of the research instrument show some measure of internal consistency.
Table 2
Factors Influencing Voluntary Tax Compliance
SN Statement Mean Standard
deviation
1 Perception of tax fairness and equity 2.08 1.03
2 Treatment by tax authorities 2.13 1.22
3 Perception of governments been considerate of citizen plight 3.24 1.22
4 Perceived level of government accountability 4.11 0.46
5 Tax rate is too high 3.28 1.98
6 Provision of public goods 4.32 0.32
7 Probability of detection and punishment 4.01 1.16
8 Political party in power 3.32 1.21
9 Being Religions 2.14 5.12
10 Easy understanding of tax laws 3.34 1.42
11 Ethics and morality; the feeling that tax is an obligation 4.21 1.42
12 Satisfaction with governments performance 4.5 1.90
13 Positive peer attitude i.e. a belief that your neighbors, friends engage in 3.10 1.12
voluntary tax compliance
Source: Field Survey, 2012
From table 2, the mean values of statements 1, 2 and 9 which stabilizes around 2, indicates that the likert scale
which assumes a value of 2 for the option âdisagreeâ suggests that âperception of tax fairness and equityâ,
âtreatment by tax authoritiesâ, and âbeing religiousâ respectively is identified as unlikely factors to influence
voluntary tax compliance. The mean value of statements 3, 5, 8 and 12 which stabilizes around 3 and indicates
that the likert scale assuming a value of 3 for the option âUndecidedâ reflects the opinion of respondents on the
role of âProbability of detection and punishmentâ, âPolitical party in powerâ, âEasy understanding of tax lawsâ,
âTax rate is too highâ and âPositive peer attitudeâ can play in stimulating voluntary tax compliance. This
suggests effects of these factors may not be certain as the factors may or may not stimulate voluntary tax
compliance. The mean value of the statements 6, 7, 11 and 12 hovering around an average value of 4 (agree)
reveals that the respondents agree that âProvision of public goodsâ, âPerception of governments been considerate
of citizen plightâ, âSatisfaction with governmentâs performanceâ, âEthics and moralityâ can play a considerable
role in stimulating voluntary tax compliance.
Table 3
Normalized Z-scores for the Means of the Response for Each Factor (statement)
SN Statement mean Standard Z Score Z0.05 Decision
deviation result for
Hypothesis
1 Perception of tax fairness and equity 2.08 1.03 8.93 1.64 Accept
2 Treatment by tax authorities 3.32 1.22 -2.62 1.64 Accept
3 Perception of governments been considerate of 3.24 1.22 1.64 Accept
citizen plight -1.96
73
6. Research Journal of Finance and Accounting www.iiste.org
ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol 3, No 5, 2012
4 Perceived level of government accountability 2.90 0.46 2.17 1.64 Accept
5 Tax rate is too high 3.28 1.98 -1.4 1.64 Reject
6 Provision of public goods 2.82 0.32 5.63 1.64 Accept
7 Probability of detection and punishment 2.84 1.16 1.64 Reject
1.37
8 Political party in power 3.32 1.21 -2.64 1.64 Accept
9 Being Religions 2.84 5.12 0.31 1.64 Reject
10 Easy understanding of tax laws 3.34 1.42 -2.39 1.64 Accept
11 Ethics and morality; the feeling that tax is an 4.21 1.42 1.64 Accept
obligation
-8.52
12 Satisfaction with governments performance 4.5 1.90 -7.89 1.64 Accept
13 Positive peer attitude i.e. a belief that your 3.10 1.12 1.64 Reject
neighbors, friends engage in voluntary tax
compliance -0.89
Source: Field Survey, 2012
From table 3, the z-score for the responses to the questionnaire items are computed and juxtaposed with the z-
table value of 1.64 at 5% significance level. The analysis indicates that the proposition that âPerception of tax
fairness and equityâ can influence voluntary tax compliance is accepted at 5% significance level as the computed
z value of 8.93 exceeds the table value of 1.64. The proposition about the influence of âTreatment by tax
authoritiesâ, âPerception of governments been considerate of citizen plightâ and âPerceived level of government
accountabilityâ are all accepted at 5% level as the absolute values of the computed z scores; 2.62, 1.96 and 2.17
respectively exceeds the table value of 1.64. Also, the z scores for âProvision of public goodsâ, âPolitical party
in powerâ and âEasy understanding of tax lawsâ of 5.63, 2.64 and 2.39 in absolute values respectively exceeds
the 1.64 table z value and suggest their relevance in influencing voluntary tax compliance. However, on the role
of âProbability of detection and punishmentâ in influencing tax compliance, the finding suggest itâs
ineffectiveness in influencing voluntary tax compliance as the Z score of 1.37 is less than the 1.64 table value. A
similar effect is also observed for âPositive peer attitudeâ, âBeing Religionsâ and âTax rate being too high âwith
Z- scores of 0.89, 0.31 and 1.4 in absolute values respectively.
The findings for âBeing Religionsâ is at variance with that of Torgler and Schaltegger (2007) which found
the religiosity affects voluntary tax compliance. The finding for âPerception of tax fairness and equityâ is similar
with that of Cowell (1992) and Falkinger (1995) which argued that the individualâs perception of personalized
inequity or equity can be rationalized and reflected compliance behaviour. Findings for âPerception of
governments been considerate of citizens plightâ âPerceived level of government accountabilityâ, âSatisfaction
with governments performanceâ and âProvision of public goodsâ is consistent with that of Everest-Phillip and
Sandall (2009), Levi (1988) and Lassen (2003) which argues the tax function creates a relational vertical contract
between government and taxpayers and the expectation of requisite public goods in exchange for taxes paid as
the terms of that vertical contract which when fulfilled has potentials for eliciting voluntary tax compliance.
The finding for âTreatment by tax authoritiesâ is in line with that of Brysland and Curry (2001), Proctor, (2007)
and Ott (1998) which submits that the public perception about the service delivery system of tax administration
affects tax morale and voluntary compliance. The finding for âProbability of detection and punishmentâ is in line
with the opinion of Frey and Feld (2002) that compliance is not fully explained by the rewards and punishments
and other penalties or the probability of audits. The finding for âpeer attitudeâ is at variance with that of Toumi,
Hasseldine, Hite, James and Conner (2000).
5. HYPOTHESES TESTING
In testing the hypothesis that Voluntary tax compliance is influenced by the individualâs perception of
Government accountability, items 3, 4, 6 and 12 are utilized. The statements are âPerception of governments
been consideration of citizenâs plightâ âPerceived level of government accountabilityâ, âSatisfaction with
governmentâs performanceâ and âProvision of public goodsâ respectively. As seen from Table 2 and the
subsequent analysis of result the computed Z-scores for the statements exceed the table z value of 1.64 at 5%
significance level. Therefore, we reject the null hypothesis and accept the research hypothesis that Voluntary tax
compliance is influenced by the individualsâ perception of Government accountability.
6. CONCLUSION AND RECOMMENDATION
This study has made effort to provide empirical evidence that governmentsâ fulfillment of social/fiscal
contract with their citizens significantly encourages voluntary tax compliance. The interface between
74
7. Research Journal of Finance and Accounting www.iiste.org
ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol 3, No 5, 2012
behavioural analysis and the purported rational and economic models of tax compliance may after all be the new
synergy if the alarming tax gap is to be reduced. In this regards, the nexus between government accountability
and voluntary tax compliance was examined and tested based on the recognition that there exist a relational
social contract between the state and the citizens. The findings are in the affirmative indicating that the citizensâ
perception of government accountability is an instrumental factor that shapes the emergence and maintenance of
tax morale resulting in voluntary tax compliance. Thus voluntary compliance, particularly in contemporary
states, may be seen as a function of the citizens assessment that government upholds the fiscal contract with its
citizens and meets prevailing standards of procedural fairness in delivering public services.
The recommendation is that effort must be made by governments at all levels to engage in activities that
indicates their sense of accountability to Nigerians. The perception of quality of governance should be improved
by actually imbibing the tenets of representative democracy. The tax authorities must also re-strategize and
utilize the findings from behavioral models on the determinants of voluntary compliance.
REFERENCES
Abati, R. (2006). Nigeria's deplorable roads. The Guardian, p. 2.
Akpo, U (2009). The people as government: imperatives of tax payment. Being a paper presented at the 1st Akwa
Ibom state revenue summit.
Allingham, M., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics,
1(3-4),323-338.
Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why do people pay taxes? Journal of Public Economic,
48(1), 21-38.
Asada, D. (2005). The administration of personal income tax in Nigeria: Some problem areas. Working paper,
University of Jos,Nigeria.
Azeez, A; (2009) Contesting âGood Governanceâ in Nigeria: Legitimacy and Accountability Perspectives.
Journal of Social Science, 21(3): 217-224.
Brysland, A. and Curry, A. (2001): Service improvement in public service using SERQUAL. Managing Service
Quality, 11(6), 389-401.
Chartered Institute of Taxation of Nigeria (2010). Why Nigeria's tax system is weak. Punch .
Cowell, F.A. (1992) Cheating the Government: The Economics of Evasion. MIT Press, Cambridge.
Denscombe, M., (2003). âThe Good Research Guide: For Small-scale Social Research Projectsâ, 2nd Ed.,
Maidenhead-Philadelphia: Open University Press.
Elaigwu, J.I. (2002) "Democracy, Transparency and Accountability in Nigeria," Newswatch Annual Lecture.
February 18.
Everest-Phillip, M., & Sandall, R. (2009). Linking business tax reform with governance: How to measure sucess.
Working paper, Investment Climate Department, World Bank Group.
Falkinger, J. (1995). Tax Evasion, Consumption of Public Goods and Fairness, Journal of Economic Psychology.
16: 63-72.
Feld, L. P. and Frey, B. S. (2002). Deterrence and tax morale: How tax administration and taxpayers interact.
OECD Papers , 3(10),1-19.
Frey B & Togler B. (2002). Rewarding Honest Taxpayers ? Evidence on the Impacts of Rewards From Field
Experiments. Paper presented on April 9-11 2006 on âManaging and Maintaining Compliance â.
Frey, Bruno S. (1997b) âA Constitution for Knaves Crowds Out Civic Virtues,â Economic Journal107: 1043â
53.
Graetz, M.J. and L.L. Wilde. (1985). The economics of tax compliance: Facts and fantasy National Tax Journal
38: 355-363.
KirchgĂ€ssner, G. (2003). Homo Oeconomicus, second edition. TĂŒbingen: Mohr Siebeck.
Kirchler, E., (2007). Why pay taxes? A review of tax compliance decisions. Working paper 07-03, Altanta:
Georgia State University.
Kornhauser .M.E (2007): Normative and Cognitive Aspects of Tax Compliance: Literature Review and
Recommendations for the IRS Regarding Individual Taxpayers. Taxpayer Advocate Service â 2007
Annual Report to Congress â Volume Two
Lassen, D. D. (2003). Ethnic division and the size of the informal sector. Working paper, Institute of Economics,
University of Copenhagen.
Levi. F. (1988). Tax evasion and tax compliance. In B. Bouckaert, & G. DeGeest, Encyclopedia of Law and
Economics . Cheltenham: Edward Elgar.
Lubian,.D and L Zarri (2011). Happiness and Tax Morale: an Empirical Analysis. Working Paper Series
Department of Economics University of Verona
75
8. Research Journal of Finance and Accounting www.iiste.org
ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol 3, No 5, 2012
Moore, M and Rakner, L. (eds.) (2002): âIntroduction: The New Politics of Taxation and Accountability in
Developing Countriesâ, IDS Bulletin 33 (3) (July).
Moore, N. (1998). How to do research. London: Wiltshire.
Natufe, O. I. (2006). Governance and politics in Nigeria. Staff and Graduate Seminar. Benin city: University of
Benin.
Nzotta, S. M. (2007). Tax evasion problems in Nigeria: A critique. The Nigerian Accountant, 12(1),40-43.
Nzotta, S. M. (2007). Tax evasion problems in Nigeria: A critique. The Nigerian Accountant, 12(1),40-43.
Nzotta, S. M. (2007). Tax evasion problems in Nigeria:A critique. The Nigerian Accountant, 12(1),40-43.
Odusola, A. (2006). Tax reform in Nigeria. Research paper, World Institute for Development Economic
Research, United Nation University.
Organisation for Economic Co-operation and Development. (2008). Improving taxpayer service delivery:
Channel strategy development . Forum on Tax Administration Taxpayer Services Sub-group. Retrieved
July 14, 2011 from www.oecd,org/dataoecd/56/47/3528306.
Ott, K. (1998). Tax administration reform in transistion: The case of Croatia. Financijska Praksa , 22(1/2),1-40.
Proctor, T. (2007). Public sector marketing. New York: Prentice Hall.
Quadri, R.K (2010). Improving voluntary tax compliance within the informal sector in Lagos state. A paper
delivered at the 4th Lagos state taxation stakeholderâs conference, Victoria Island, Lagos.
Rakner, L., and Gloppen S. (2002). Tax reform and democratic accountability in sub-Saharan Africa. Retrieved
from http://www2.ids.ac.uk/gdr/cfs/pdfs on 23rd may 2012.
Rotberg, R. I., & Gisselguist, R. M. (2009). Strengthening African governance: Index of African governance
results and rankings. Cambridge: World Peace Foundation.
Sani, A. (2005). Contentious issues in tax administration and policy in Nigeria: A governor's perspective. First
National Retreat on Taxation. Lagos: Joint Tax Board.
Spector, P., (1981). âResearch Designsâ. Beverly Hills, CA: Sage
Tansey, S D (1995). Politics: The Basics. TJ Press (Padstow) Ltd., Padstow, Cornwall, U.K., pp. 107- 128.
Tilly, C (1992). Trust and Rule. New York: Cambridge University Press.
Tittle. C. (1980) Sanctions and Social Deviance: The Question of Deterrence, New York: Praeger.
Torgler, B., & Schaltegger, M. (2007). Causes and consequences of tax morale: An empirical investigation.
Working paper No 2007-11, CREMA.
Torgler, B., and Schaffner, M. (2007). Causes and consequences of tax morale: An empirical investigation.
Working paper No 2007-11, CREMA.
Tyler, R. (1998) Why People Obey the Law. New Haven, Conn.: Yale Univ. Press.
76
9. This academic article was published by The International Institute for Science,
Technology and Education (IISTE). The IISTE is a pioneer in the Open Access
Publishing service based in the U.S. and Europe. The aim of the institute is
Accelerating Global Knowledge Sharing.
More information about the publisher can be found in the IISTEâs homepage:
http://www.iiste.org
The IISTE is currently hosting more than 30 peer-reviewed academic journals and
collaborating with academic institutions around the world. Prospective authors of
IISTE journals can find the submission instruction on the following page:
http://www.iiste.org/Journals/
The IISTE editorial team promises to the review and publish all the qualified
submissions in a fast manner. All the journals articles are available online to the
readers all over the world without financial, legal, or technical barriers other than
those inseparable from gaining access to the internet itself. Printed version of the
journals is also available upon request of readers and authors.
IISTE Knowledge Sharing Partners
EBSCO, Index Copernicus, Ulrich's Periodicals Directory, JournalTOCS, PKP Open
Archives Harvester, Bielefeld Academic Search Engine, Elektronische
Zeitschriftenbibliothek EZB, Open J-Gate, OCLC WorldCat, Universe Digtial
Library , NewJour, Google Scholar