A Conceptual Review of Tax Compliance Studies of Some Selected Developing Countries (Published)
It is pertinent that sustainable tax compliance is achieved only if the tax policy takes the main determinants of tax compliance into consideration. Meanwhile, tax compliance has been seen as one of the critical tax administration issue particularly amongst the developing countries of the world. In that regards, scholars have contributed immensely in studying the causes or determinants of the phenomenon based on some prevailing factors associated to economic, social and psychological conditions of our society. And the factors are basically linked to some suggested theories. Nevertheless, the study premised on reviewing some related studies conducted amongst the developing countries of the world based on thematic and chronological approach, in order to know the most commonly identified determining factors of tax compliance between the periods of 1998 to 2022. it is imperative to note that the major determining factors extracted from the reviewed literatures are basically ranked from the most commonly identified to the least identified as: taxpayers attitudes and tax fairness perceptions were frequently identified six times each, secondly, tax payers knowledge, perceived behavior and subjective norms were identified four times each, thirdly, sources of income, complexity of tax laws, ethical sensitivity and religiosity knowledge were frequently identified three times, and lastly, perceive tax system and perceived usefulness were frequently identified from the literatures two times each respectively. Therefore, the study concludes that the commonly identified determining factors of tax compliance in the developing countries based on reviewed literature are taxpayer’s attitude and fairness perception. Hence, other empirical studies may need to be conducted to justify the position of this study.
Citation: Idris Mohammed, Lateef Olumide Mustapha, Adamu Lawal Bello (2022) A Conceptual Review of Tax Compliance Studies of Some Selected Developing Countries, European Journal of Accounting, Auditing and Finance Research, Vol.10, No. 7, pp.53-62
Keywords: Compliance, Tax, conceptual review, developing countries
CURRENT CHANGES IN TAX LEGISLATION: STRATEGIES FOR OPTIMAL COMPLIANCE (Published)
The issues of tax has not been an easy one right from the time immemorial ,tax is very central to the growth of any countries economy in order to ease and facilitate tax collection a number of strategies charges were brought to force with the aim of improving the issue of tax compliance in the country. These strategies for tax legislation were meant to enforce voluntary compliance within the ambit of the law ,simply because these strategies charges was what helped some of the western and Asian countries such as Australia ,United States of America ,United Kingdom , China to achieved a high level of tax compliance level .For instance China has achieved 90 -95 %tax compliance tax compliance level among other examples while the highest in sub Saharan Africa is 72% which is south Africa and others included Kenya 54%, Uganda 56% and Nigeria still below 45%. The sub Saharan African countries come up with tax strategies charges that will ensure maximum compliance. It’s against this background that this paper examines the current charges in tax legislation and strategies for optimal compliance by way of utilizing secondary sources the paper observes that the phenomenon of tax legislation and optimal compliance by the citizens is very central and important to the country’s economy .The paper recommends that in exchange with the compliance of payment of the tax ,social amenities has to be provided to the citizens affordably ,such as electricity ,water supply ,health care services among others
Keywords: Compliance, Strategies., Tax legislation
TAX RATE AND TAX COMPLIANCE IN AFRICA (Published)
The paper examines the correlation as well as the effect of tax rate on tax compliance in Africa using cross-country data. The study used all the African countries as population, upon which sample were selected using multi-stage approach. Data was analyzed using SPSS version 19.The findings showed that there is significant negative correlation between tax rate and tax compliance and tax rate has a negative effect on tax compliance. Thus, it is recommended that since average tax rate is 29.1985% in Africa, countries with tax rates above average that are experiencing noncompliance should reduce their tax rate to the mean tax rate in Africa. It is further recommended that future researchers on the subject should consider the increase in the sample size and observation years as data becomes available so as to increase the robustness of findings.
Keywords: Compliance, Evasion, Noncompliance, Tax Rate