Determinants of Personal Income Tax Compliance: Perception of Nigerian Tax Payers

Aronmwan, Edosa Joshua; Imobhio, Ehichioya; Izedonmi, Famous

doi:10.2139/ssrn.2619855

Cited by 8 publications

(18 citation statements)

References 16 publications

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“…Our results are in accordance to those of similar studies. In an empirical study by [24] regarding tax evasion, taxpayers' perceptions about the integrity of government officials, accountability and transparency have a significant impact on tax ethics. The same results are observed by [25], who also state that taxpayers are more likely to be consistent with their tax obligations if they believe that the government manages public money in an efficient and transparent manner.…”

Section: Comparison With Other Countriesmentioning

confidence: 99%

Tax Ethics and Tax Evasion, Evidence from Greece

Drogalas¹,

Anagnostopoulou²,

Pazarskis³

et al. 2018

TEL

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Tax evasion involves the deliberate act of noncompliance to tax legislation and the disregard of tax payments from the citizens. Moreover, many citizens do not directly violate tax legislation, but avoid paying taxes by taking advantage the lack of explicit legislation. Along those lines, tax ethics forms a personal constraint which regulates the way citizens behave regarding the payment of taxes. The purpose of this paper is to explore the tax ethics of Greek citizens and to compare them with those of other countries. In order to compare our results with those of other countries, we used a questionnaire, developed by Prof. Robert W. McGee, which has been used as a research instrument in similar studies. Our results show that Greek citizens do not evade taxes due to potential personal gains but rather because they believe that the state is incapable of proper allocation of public money and that the current political and tax system is inefficient or corrupt. In conclusion, the state has to gain the trust of its citizens in order to increase tax ethics and tackle tax evasion, by allocating its resources efficiently and by promoting political transparency.

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Section: Comparison With Other Countriesmentioning

confidence: 99%

Tax Ethics and Tax Evasion, Evidence from Greece

Drogalas¹,

Anagnostopoulou²,

Pazarskis³

et al. 2018

TEL

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“…Recent study also found that both deterrent tax measures and social/psychological aspects of taxpayers affect the level of tax compliance. Specifically, it highlighted that the psychological aspects of taxpayers such as taxpayers' perception and attitude have a more fundamental influence on personal income tax compliance than deterrent tax measures (Aronmwan, Imobhio, & Izedonmi, 2015). The fear of sanctions by Mainland Chinese lawyers were an important factor in compliance behavior (Van Rooij, 2015).…”

Section: Tax Compliance Behaviourmentioning

confidence: 99%

“…A recent empirical study by Aronmwan, Imobhio, and Izedonmi (2015) on taxpayers' perception of the government has a significant effect on personal income tax compliance. The finding showed that taxpayers assessment of the government in terms of accountability, integrity, proper management, transparency and others virtues is a fundamental factor when considering tax compliance.…”

Section: Introductionmentioning

confidence: 99%

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

Kiow¹,

Salleh²,

Kassim³

2017

ibarj

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___________________________________________________________________The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government operations. Ethical perception plays an important role for individual taxpayers to report their income correctly. Ethical perception varies from an individual to another, which influenced by changes in their surroundings and their experiences when interact with government. Perceptions of how taxpayers' money is being utilised, benefits they derived from government or others evade to pay tax are considered as possible factors influencing their compliance behaviour. Taxpayers will be more compliance if government use tax monies wisely or when taxpayers get benefits for the taxes paid in terms of public goods and social amenities that they prefer. Transparent surroundings will enhance taxpayers' confidence in public bodies. Taxpayers are concerned on transparency in public procurement as lack of transparency may cause corruption and reduces public sector efficiency. In contrast, scholars argued that greater degree of transparency could lead to less trust as it will be easier for taxpayers to audit government and they might blame government for small mistakes.

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“…larger support for a way tax bucks are spent) report higher amounts of taxable income. The study conducted by Aronmwan, et al (2015) and Modugu & Anyaduba (2014) in Nigeria showed that the positive perception of taxpayers' towards the government of the day has a significant positive impact on how they comply with personal income taxation.…”

Section: Organizational Strength Of the Tax Authoritymentioning

confidence: 99%

“…This finding is consistent with the finding of Tadesse & Goitom (2014) that female taxpayers are more compliant in comparison with males in the study area. But, the study of Aronmwan, Imobhio & Izedonmi (2015), Manchilot (2018) and Adimassu & Jerene (2016) stated that gender of tax payers has positive but no significant impact on compliance level of tax payers.…”

Section: Determinants Of Tax Compliance Of Tax Payers 1 Demographic mentioning

confidence: 99%

Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia

Assfaw¹,

Sebhat²

2019

jafas

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Despite the fact that tax is an important stream of revenue for government of any country, there is tax avoidance and tax evasion which are constraints serving as a bottlenecks for efficient tax collection performance. Therefore, this study examines tax compliance and its determinants in Kaffa, Bench Maji and Sheka Zones category 'B' business income tax payers, Ethiopia. To do this, data was collected with the aid of structured questionnaires, administered to 311 respondents using proportionate simple random sampling procedure. The data was examined with the use of descriptive statistics and econometric model particularly ordered logit model. The result of ordered logistic regression showed that, among different variables tested, tax compliance was positively affected by education level of tax payers, tax knowledge and awareness of tax payers, simplicity of the tax system, attitude of tax payers towards tax, perceived role of government expenditure, and rewarding scheme for loyal tax payers. It is therefore recommended that the tax authority ought to conduct effective and sustainable awareness creation programmes and tax education to the general public in general and to tax payers in particular through printed and electronic medias and face-to-face cessions. The tax authority should also simplify the tax system particularly the tax return, tax forms and tax laws so that they become easily and clearly understandable to tax payers. Moreover, the government should consider provisions of trophy in terms of tax rewards and inducements to honest and dedicated tax payers. Lastly, the government shall maintain accountability and transparency on how the revenue collected from taxation was being disbursed and provide social services efficiently and effectively to the society so that tax payers will have trust and positive attitude towards the tax that they pay and b the tax system.

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Determinants of Personal Income Tax Compliance: Perception of Nigerian Tax Payers

Cited by 8 publications

References 16 publications

Tax Ethics and Tax Evasion, Evidence from Greece

Tax Ethics and Tax Evasion, Evidence from Greece

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia

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