This study examines the perception of corporate taxpayers on compliance behaviour under self-assessment system in Nigeria. Data was gathered using questionnaire survey method. The questionnaires were distributed to the 267 public listed companies in Nigeria. Out of which 53 were returned and analyzed using the multiple regression statistical method of analysis. The findings in the study revealed that the corporate taxpayers perceived the tax laws to be complex for their understanding. The result also indicated that tax complexity, tax fairness, tax responsibility and compliance behaviour were found to be positively and significantly related. Therefore, the study recommended that the relevant authorities should review and simplify the tax laws for the taxpayers' understanding.
An effective government's performance is indicated by; high levels of efficiency, bureaucratic quality, the rule of law and the fight against corruption. This paper aimed to examine the effect of government attitudes on voluntary tax compliance in Nigeria. The study distributed 384 questionnaires to self-employed taxpayers in Nigeria, out of which 296 questionnaires were successfully returned. An analysis was conducted incorporating structural equation modelling using the SmartPLS 3.3 software application 3.3 to derive the measurement and structural model of the analysed result. The results showed that government effectiveness positively and significantly affected voluntary tax compliance. Additionally, the findings revealed a positive and significant effect between tax authority transparency and voluntary tax compliance. Further findings showed that government attitude was positively and significantly related to voluntary tax compliance. Therefore, the present study recommends that the government improve its attitudes toward efficiency and transparency in tax and governance to improve voluntary taxpayer compliance with Nigeria's tax authorities.
We have collected and analysed the perception of the experts from the two Nigerian notable anti-corruption agencies on PSC in Nigeria. Experts from the Independent Corrupt Practices Commission (ICPC) and the Economic and Financial Crimes Commission shared the experiences on how PSC in perceived in Nigeria. These experts are specialists and professionals in various fields of endevours. Furthermore, they are interacting with the phenomenon under investigations in in various capacity as investigators and prosecutors. Our initial aim was to gain an understanding from the perspectives of the corrupt public servants themselves. However, this proved difficult due to the secretive and complex nature of corruption. Even those found guilty of corruption and subsequently convicted, often deny the charges and hence decline speaking about it. Therefore, as the next plausible alternative, an insight from these experts was sought. Through qualitative research methodology paradigm, this study sourced data from face to face interviews with these experts. The finding indicates the perception that PSC in Nigeria is a social reality which is a multifaceted phenomenon. It is being perceived differently depending on the lens through which it is being viewed. Therefore, any meaningful remedy to the menace of corruption in the country should commence at gaining an understanding of the perception held on corruption and appropriately addressing it.
The purpose of this study is to examine the moderating role of tax service quality on the relationships between tax knowledge and voluntary tax compliance in Nigeria. The study used partial least squares structural equation modeling (SEM SmartPLS 3.3) to analyze the direct and moderating effect based on 296 self-employed taxpayers in Nigeria. The result indicates a negative and insignificant direct effect between tax knowledge and voluntary tax compliance. The finding further reveals that tax service quality has a positive and significant effect with voluntary tax compliance. Whereas tax service quality significantly moderates the relationship between tax knowledge and voluntary tax compliance. The results show that a mixed combination of tax knowledge and tax service quality can lead to improved tax compliance. Our results contribute to the previous studies that have largely examined the direct relationship between tax knowledge and tax compliance by signifying that tax service quality moderate the relationship between tax knowledge and voluntary tax compliance. The study recommends frequent awareness and educating the taxpayers on the relevance of tax knowledge and providing quality of tax service to improve voluntary tax compliance.
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