Tax Professional Expertise and Voluntary Tax Compliance in Kaduna State: The Moderating Role of Gender in the Informal Sector (Published)
This study examines the moderating role of gender in the relationship between tax professional expertise and voluntary tax compliance among registered informal sector businesses in Kaduna State, Nigeria. Adopting a survey research design, data were collected from 320 respondents drawn from a target population of 2,000 registered informal sector businesses. The sample size was determined using Yamane’s formula, and proportionate sampling was employed to ensure fair representation across Kaduna’s three senatorial districts. Descriptive statistics and multiple regression analysis were used to evaluate the relationships among the variables. The findings reveal that tax professional expertise has a significant positive effect on voluntary tax compliance (β =0.443, p < 0.001), with gender serving as a significant moderator of this relationship (β =0.429, p < 0.001). The study concludes that promoting the use of tax professionals can enhance voluntary tax compliance levels in Nigeria and that incorporating gender-sensitive strategies in tax advisory services is essential. From the conclusion, this study recommends that tax authorities should encourage businesses in Kaduna to engage the services of tax professionals and develop gender-responsive policies to improve voluntary tax compliance.
Keywords: Gender, Informal Sector, tax professional expertise, voluntary tax compliance