TAXPAYERS’ AWARENESS, TAX PENALTIES AND TAX ADMINISTRATION IN NIGERIA
Discourse on tax administration in terms of taxpayers’ awareness and tax penalty is germane because governments at all levels depend on revenue generated through taxation to drive their programmes. It is against this background that this study empirically evaluated the influence of taxpayers’ aware...
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Kwara State University, Malete Nigeria
2022-12-01
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| Series: | Malete Journal of Accounting and Finance |
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| Online Access: | https://majaf.com.ng/index.php/majaf/article/view/8 |
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| author | Benuh Adama Idris |
| author_facet | Benuh Adama Idris |
| author_sort | Benuh Adama Idris |
| collection | DOAJ |
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Discourse on tax administration in terms of taxpayers’ awareness and tax penalty is germane because governments at all levels depend on revenue generated through taxation to drive their programmes. It is against this background that this study empirically evaluated the influence of taxpayers’ awareness and tax penalties on tax administration in Nigeria. Cross-sectional survey design was used for the study. The population for the study comprised all registered corporate taxpayers in the six geopolitical zones of Nigeria. A total of one hundred and fifty (150) corporate taxpayers whose tax files are domiciled in North-Central and South-West FIRS zonal offices were selected as sample for this study. The selection of the sample size was based on stratified random sampling method; copies of questionnaire were therefore distributed to the selected respondents. Quantitative data obtained were analysed using partial least square – structural equation modelling (PLS-SEM).The findings revealed that there was positive and significant relationship between taxpayers’ awareness and tax administration in Nigeria (β = 0.050, t=1.532, p < 0.05) and positive influence of tax penalties on tax administration in Nigeria (β = 0.075, t = 1.984, p < 0.05). The study therefore concluded that taxpayers’ awareness and tax penalties are good predictors of tax administration in Nigeria. The study recommended that FIRS should further embark on strong campaign on the need for corporate taxpayers to fulfill their tax obligations to enable government to finance public expenditures. Tax penalties should also be strengthened to serve as deterrent mechanism against noncompliance by embarking on regular tax audit to minimize tax defaults.
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| format | Article |
| id | doaj-art-afaaf9249d024531b58f291ef4121e64 |
| institution | Kabale University |
| issn | 2735-9603 |
| language | English |
| publishDate | 2022-12-01 |
| publisher | Kwara State University, Malete Nigeria |
| record_format | Article |
| series | Malete Journal of Accounting and Finance |
| spelling | doaj-art-afaaf9249d024531b58f291ef4121e642025-02-10T23:06:40ZengKwara State University, Malete NigeriaMalete Journal of Accounting and Finance2735-96032022-12-0132TAXPAYERS’ AWARENESS, TAX PENALTIES AND TAX ADMINISTRATION IN NIGERIABenuh Adama Idris0Federal College of Education, Kontagora, Niger State, Nigeria Discourse on tax administration in terms of taxpayers’ awareness and tax penalty is germane because governments at all levels depend on revenue generated through taxation to drive their programmes. It is against this background that this study empirically evaluated the influence of taxpayers’ awareness and tax penalties on tax administration in Nigeria. Cross-sectional survey design was used for the study. The population for the study comprised all registered corporate taxpayers in the six geopolitical zones of Nigeria. A total of one hundred and fifty (150) corporate taxpayers whose tax files are domiciled in North-Central and South-West FIRS zonal offices were selected as sample for this study. The selection of the sample size was based on stratified random sampling method; copies of questionnaire were therefore distributed to the selected respondents. Quantitative data obtained were analysed using partial least square – structural equation modelling (PLS-SEM).The findings revealed that there was positive and significant relationship between taxpayers’ awareness and tax administration in Nigeria (β = 0.050, t=1.532, p < 0.05) and positive influence of tax penalties on tax administration in Nigeria (β = 0.075, t = 1.984, p < 0.05). The study therefore concluded that taxpayers’ awareness and tax penalties are good predictors of tax administration in Nigeria. The study recommended that FIRS should further embark on strong campaign on the need for corporate taxpayers to fulfill their tax obligations to enable government to finance public expenditures. Tax penalties should also be strengthened to serve as deterrent mechanism against noncompliance by embarking on regular tax audit to minimize tax defaults. https://majaf.com.ng/index.php/majaf/article/view/8TaxTax AdministrationTaxpayers’ AwarenessTax PenaltiesCorporate Taxpayers |
| spellingShingle | Benuh Adama Idris TAXPAYERS’ AWARENESS, TAX PENALTIES AND TAX ADMINISTRATION IN NIGERIA Malete Journal of Accounting and Finance Tax Tax Administration Taxpayers’ Awareness Tax Penalties Corporate Taxpayers |
| title | TAXPAYERS’ AWARENESS, TAX PENALTIES AND TAX ADMINISTRATION IN NIGERIA |
| title_full | TAXPAYERS’ AWARENESS, TAX PENALTIES AND TAX ADMINISTRATION IN NIGERIA |
| title_fullStr | TAXPAYERS’ AWARENESS, TAX PENALTIES AND TAX ADMINISTRATION IN NIGERIA |
| title_full_unstemmed | TAXPAYERS’ AWARENESS, TAX PENALTIES AND TAX ADMINISTRATION IN NIGERIA |
| title_short | TAXPAYERS’ AWARENESS, TAX PENALTIES AND TAX ADMINISTRATION IN NIGERIA |
| title_sort | taxpayers awareness tax penalties and tax administration in nigeria |
| topic | Tax Tax Administration Taxpayers’ Awareness Tax Penalties Corporate Taxpayers |
| url | https://majaf.com.ng/index.php/majaf/article/view/8 |
| work_keys_str_mv | AT benuhadamaidris taxpayersawarenesstaxpenaltiesandtaxadministrationinnigeria |