Religiosity and Tax Compliance in Akwa Ibom State (Published)
This study examined the relationship between religiosity and tax compliance in Akwa Ibom State. This was achieved through the following specific objectives: to evaluate the relationship between Islamic religion and tax compliance in Akwa Ibom State; to ascertain how the Christianity religion relates to tax compliance in Akwa Ibom State and to determine how the Traditional religion affect tax compliance in Akwa Ibom State. The study used descriptive survey research design with 92 sample size. Data were collected through the use of questionnaires and furthermore, Cronbach Alpha were adopted to test for internal consistency of the construct. The findings of this study were; Islamic religion positively influences tax compliance in Akwa Ibom State; Christianity religion significantly affects the tax compliance in Akwa Ibom State and Traditional religion significantly positively influences the tax compliance in Akwa Ibom State. From the research findings, the following conclusions were drawn, Islamic religion, Christianity religion and Traditional religion has a significant positive effect on tax compliance in Akwa Ibom State. Based on the findings of the study, the following recommendations are made; the study is recommending taxpayers’ service that would emphasis tax administrators are service providers and facilitators to taxpayers as customers for public goods and services. This measure would go a long way to enhance the fairness of the tax system and the attitudes of self-employed taxpayers. In order to improve taxpayers’ attitude, tax authorities should also continue the taxpayers’ education and enlightenment programmes regularly. Improvement of institutional welfare is also recommended for tax administrative and retributive fairness
Keywords: Religiosity, Tax Compliance, taxpayers
Tax Education and Compliance in the Informal Sector of Ogun State Nigeria (Published)
Tax Education and Compliance in Informal sector of Ogun State Nigeria is a combination that constitute a recognisable driving force for the development of an economy and the contribution of this sector cannot in any way be over-looked by any developing country particularly one that is struggling to diversify from oil revenue and improve tax revenue. The efficiency or otherwise of tax education combined with the challenges of informal sector can make or mar the success of tax compliance and this is the focus of this study. The non-compliance in the informal sector is one of the critical factors affecting government revenue collection and hindering the provision of public goods and services as catalyst of development. The main objective of the study was to ascertain the effect of tax education on tax compliance of the informal sector in Ogun State.The study employed survey design. The population comprised six economic zones in Ogun State, centred on 2465 various applicable professional/technical association covering the various sub-sectors. The study adopted primary source of data with reliability result above 0.70 which suggests that the instrument used for evaluation was highly reliable. The Taro Yamane formula was used to obtain a sample size of 310 structured questionnaire while 240 responded. The study revealed that tax education has positive significant effect on taxpayer registration. Adj. R2= 0.97, (F-statistic= 0.97), p- value= 0.000 which is less than 0.05 adopted for this work. The findings on returns shows that tax education has significant effect on timely filing of returns. Adj. R2= 0.98(F-statistic= 0.98) P- value= 0.000 which is less than 0.05 adopted for this work. Tax education has significant effect on correct declaration of taxable income. Adj. R2= 0.99, (F-statistic= 0.99), P- value= 0.000 which is less than 0.05 adopted for this work. Tax education has significant effect on timely payment of assessed tax. Adj. R2= 0.98, (F-statistic= 0.98), P- value= 0.000 which is less than 0.05 adopted for this work. Thus, the study concluded that tax education has significant effect on tax compliance in Ogun State. The study recommended that relief and taxpayer advocate should be encouraged to increase correct declaration of taxable income through well-structured tax education in the informal sector to improve tax compliance. Tax education should be encouraged by tax authorities as it has the potentials of affecting positively the taxpayer’s compliance.
Keywords: Tax Compliance, assessed tax, tax education, taxable income, taxpayers