An Investigation of Factors Influencing Taxpayers' Compliance Behaviour: Evidence from Nigeria

An Investigation of Factors Influencing Taxpayers' Compliance Behaviour: Evidence from Nigeria

The contribution of income taxes to the total revenue of Nigeria’s government remained consistently low and is relatively shrinking due to low tax compliance. However, from all the taxes, individual income tax remains the most unproductive in Nigerian tax system. Although this noncompliance behaviou...

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Main Author: Alabede, James O.
Format: Thesis
Language:eng
eng
Published: 2012
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/3509/1/s92688.pdf
https://etd.uum.edu.my/3509/8/s92688.pdf
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Zainol Ariffin, Zaimah
Md Idris, Kamil
topic HJ4771.6 Income Tax
Tax Returns.
spellingShingle HJ4771.6 Income Tax
Tax Returns.
Alabede, James O.
An Investigation of Factors Influencing Taxpayers' Compliance Behaviour: Evidence from Nigeria
description The contribution of income taxes to the total revenue of Nigeria’s government remained consistently low and is relatively shrinking due to low tax compliance. However, from all the taxes, individual income tax remains the most unproductive in Nigerian tax system. Although this noncompliance behaviour can also be explained by the existing theory, the explanation will not be comprehensive because some important variables adhere specifically to Nigeria are not addressed in the existing theory. Thus, this study investigates empirically the factors underlying individual taxpayers’ compliance behaviour in Nigeria to uncover the causes of noncompliance. In order to gain in-depth understanding of the phenomenon, the study expands the tax compliance model to incorporate perceived tax service quality, public governance quality, ethnic diversity as well as moderating effects of personal financial condition and risk preference. The study was designed using taxpayers’ opinion survey method. Multi- stage cluster random sampling technique was applied to select the samples of the study from the population of individual taxpayers residing in the Federal Capital city of Nigeria. The primary data, which were collected through self-administered questionnaire, were treated statistically using multiple regression analysis and other statistical techniques. The results reveal that taxpayers’ perception about tax service quality and public governance quality significantly related to the compliance behaviour. In addition, the effect of taxpayers’ financial condition strengthened the capacity of the compliance model in predicting taxpayers’ behaviour better and significantly moderated the influences of tax system structure, moral reasoning and occupation. By implications, the findings of the study suggests extension to the compliance model to incorporate perceived tax service quality, public governance quality, ethnic diversity and the moderating effect of taxpayers’ financial condition for better understanding of tax compliance behaviour. Furthermore, policy should be directed towards strengthening these factors to reawaken the culture of tax compliance among individual taxpayers in Nigeria.
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Alabede, James O.
author_facet Alabede, James O.
author_sort Alabede, James O.
title An Investigation of Factors Influencing Taxpayers' Compliance Behaviour: Evidence from Nigeria
title_short An Investigation of Factors Influencing Taxpayers' Compliance Behaviour: Evidence from Nigeria
title_full An Investigation of Factors Influencing Taxpayers' Compliance Behaviour: Evidence from Nigeria
title_fullStr An Investigation of Factors Influencing Taxpayers' Compliance Behaviour: Evidence from Nigeria
title_full_unstemmed An Investigation of Factors Influencing Taxpayers' Compliance Behaviour: Evidence from Nigeria
title_sort investigation of factors influencing taxpayers' compliance behaviour: evidence from nigeria
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2012
url https://etd.uum.edu.my/3509/1/s92688.pdf
https://etd.uum.edu.my/3509/8/s92688.pdf
_version_ 1747827590043795456
spelling my-uum-etd.35092022-04-10T06:11:21Z An Investigation of Factors Influencing Taxpayers' Compliance Behaviour: Evidence from Nigeria 2012 Alabede, James O. Zainol Ariffin, Zaimah Md Idris, Kamil Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. The contribution of income taxes to the total revenue of Nigeria’s government remained consistently low and is relatively shrinking due to low tax compliance. However, from all the taxes, individual income tax remains the most unproductive in Nigerian tax system. Although this noncompliance behaviour can also be explained by the existing theory, the explanation will not be comprehensive because some important variables adhere specifically to Nigeria are not addressed in the existing theory. Thus, this study investigates empirically the factors underlying individual taxpayers’ compliance behaviour in Nigeria to uncover the causes of noncompliance. In order to gain in-depth understanding of the phenomenon, the study expands the tax compliance model to incorporate perceived tax service quality, public governance quality, ethnic diversity as well as moderating effects of personal financial condition and risk preference. The study was designed using taxpayers’ opinion survey method. Multi- stage cluster random sampling technique was applied to select the samples of the study from the population of individual taxpayers residing in the Federal Capital city of Nigeria. The primary data, which were collected through self-administered questionnaire, were treated statistically using multiple regression analysis and other statistical techniques. The results reveal that taxpayers’ perception about tax service quality and public governance quality significantly related to the compliance behaviour. In addition, the effect of taxpayers’ financial condition strengthened the capacity of the compliance model in predicting taxpayers’ behaviour better and significantly moderated the influences of tax system structure, moral reasoning and occupation. By implications, the findings of the study suggests extension to the compliance model to incorporate perceived tax service quality, public governance quality, ethnic diversity and the moderating effect of taxpayers’ financial condition for better understanding of tax compliance behaviour. Furthermore, policy should be directed towards strengthening these factors to reawaken the culture of tax compliance among individual taxpayers in Nigeria. 2012 Thesis https://etd.uum.edu.my/3509/ https://etd.uum.edu.my/3509/1/s92688.pdf text eng public https://etd.uum.edu.my/3509/8/s92688.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abati, R. (2006, October 13). Nigeria's deploral roads. The Guadian, p.2. Abdulrazaq, M. (1993). 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