Optimisation of Avoidable Corporate Tax Administration Costs in Nigeria (Published)
Optimising Avoidable Corporate Tax Administration Costs in Abia State was carried out using Survey structured questionnaire administered to seven hundred experienced corporate personnel in Abia State based on willingness to participate. The objectives of the research aimed at finding out the levels of significance of avoidable costs to costs of tax administration in Nigeria. Proxies of avoidable tax costs were categorized as to compliance costs; capacity building costs; corrupt practices costs; and paucity of database costs. Appropriate hypotheses on the four proxies were raised and tested using Pearson Correlation and Regression analysis. The results showed that all the four proxies have statistically significant relationship with the high cost of tax administration in Nigeria. It is recommended that key focus should be placed on training and retraining of Corporate Tax Desk officers. It is also recommended that quantitative research should be carried on same parameter, void of current survey method.
Keywords: avoidable tax costs, compliance costs of tax administration, corrupt practices costs., costs of tax administration, paucity of database costs