ABSTRACT
In the tax administration of any country,
in-depth knowledge of tax paying attitude is very pertinent. This is very
consistent with this study the determinants of tax payers attitude in Nigeria
and whose purpose was to examine the variables that account for the attitudes
of tax payers and to ascertain whether or not such determinants allow for the
payment compliance, in view of tax assessment. A sample size of 320 taxable
adults were selected from four (4) states in Nigeria as representative of the
taxpayers population. Chi-square tool of analysis was adopted to test the
hypotheses. As a consequence, a significant relationship was revealed between
religious beliefs and willingness to honour tax obligation. Also, it as found
that family pressure has a relationship with taxpayers’ attitude, while
compliance was shown between tax assessment and the Nigeria tax law. On
discussion of these findings, it was recommended that government should ensure
equitable distribution of the nation’s wealth to justify the money collected
from tax and that government should equally provide meaningful social
infrastructure to reflect the money paid; moreover, government was expected to
give adequate attention to financing education, to eradicate illiteracy and
create employment. Finally, an ethical element in tax planning has been
suggested for further study to stress the effect of tax avoidance and tax evasion.
CHAPTER
ONE
INTRODUCTION
1.1 BACKGROUND
OF THE STUDY
In developed economies of the
world, taxation provides the bulk of government revenue for administration and
development. Some goods and services that are consumed by private sector cannot
be equal amount. These include social and economic infrastructures like health
services, basic education, motorable roads, the maintenance of law and order
and the provision of public utilities. These are goods which structure is such
that the consumption of the products by various individuals is non-rival in the
sense that one person’s partaking of the benefits does not reduce the benefit
available to another (Musgrave:1985:10). That is, the benefit derived by one
person is externalized, in that. It becomes available to another person at the
same time (Umoh:1997:24).
The private sector cannot
provide these types of goods (social goods), the structure of the goods
provided by them is internalized, and the benefit of consumption excludes
consumption by another… “the market mechanism is well suited for the provision
of private
On the other hand, it is
inefficient to exclude any consumer from partaking of the benefit of social
goods when it is quite obvious that participation would not reduce consumption
by another regardless of earning differential. However, the provision of these
social and economic infrastructures and other complementary facilities
obviously requires financial resources and supply of which is from the
imposition of tax.
Inspite of the multiple benefits
of taxation creation amongst the populace, taxable persons are still cajoled
and compelled to pay their taxes. They seem to put up resistance that create
the impression that they are not happy paying the tax or that they are paying
more than they are receiving in terms of social amenities.
As a further measure to reduce
the assumed tax burden and motivate the people to be tax-active, the Federal
Government in the 1998 budget announced tax relied and allowances packages
whose entitlement does not discriminate against gender, provided there is no.....
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