Taxing Times: Taxation, Divided Societies and the Informal Economy in Northern Nigeria

Meagher, Kate

doi:10.1080/00220388.2016.1262026

Cited by 74 publications

(98 citation statements)

References 35 publications

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“…Conversely, tax evasion is often considered ethical if the tax system is Tax morale in Nigeria 3 considered unfair (McGee & Benk, 2011). For example, Meagher (2016) found that poor women and poor non-indigenes in northern Nigeria were the most vulnerable to extortion and the least able to engage in tax bargaining or to complain against unfair practices. As she puts it 'different social groups within the informal economy experience the legitimacy of taxation and its effect on political voice very differently' highlighting the importance of differentiating by gender and ethnicity.…”

Section: Factors Associated With Tax Moralementioning

confidence: 99%

Building a Social Contract? Understanding Tax Morale in Nigeria

McCulloch

Moerenhout

Yang

2020

The Journal of Development Studies

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An important part of every country's development process is the building of a social contract in which citizens pay tax and, in turn, receive public goods and services. Evidence suggests that this is associated with the establishment of a norm of tax payment and a belief that non-payment is wrong. We exploit a new, nationally representative, dataset to explore which factors are associated with higher tax morale in Nigeria. We find that a perception of higher penalties and greater difficulty avoiding taxes are both associated with higher tax morale. Tax morale is also higher the more people believe that other Nigerians pay taxes, the less frequently they have to pay bribes and the greater the trust they have in tax officials. However, we also find that Nigerians who believe that tax officials discriminate in their treatment of different ethnic, religious and gender groups have higher, not lower, tax morale. And we find no relationship between service delivery and measures of tax morale based on the respondent's own behaviour, in contrast to the positive association found in the literature using broader measures of tax morale. This suggests that building a social contract based on taxation may be harder than previously thought.

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Section: Factors Associated With Tax Moralementioning

confidence: 99%

Building a Social Contract? Understanding Tax Morale in Nigeria

McCulloch

Moerenhout

Yang

2020

The Journal of Development Studies

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“…Over subsequent decades, three divergent schools of thought have emerged, with informality being positioned within a dualist (that is marginal economic activities for low-income households distinct from modern capitalism), 'legalist' (that is excluded from the modern economy due to adverse bureaucracy), or 'structuralist' framework (that is subordinated economic units adversely related to formal enterprises within a capitalist economy) (Chen, Vanek, & Heintz, 2006;Rakowski, 1994). These debates can be detected in much current research, whether in terms of direct engagement with and critique of legalist approaches (for example Harriss-White, 2019;Meagher, 2016), the denial of dualist representations and challenge to the separation of formal and informal spheres (for example Angotti, 2013), or recognition of changing structural dynamics influencing the redefinition of the formal and informal (for example Mitlin & Walnycki, 2019).…”

Section: Setting the Scene: Urban Informality As A Site Of Critical Amentioning

confidence: 99%

Urban Informality as a Site of Critical Analysis

Banks

Lombard

Mitlin

2019

The Journal of Development Studies

211

109

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Across the Global South, the realities of urban informality are changing, with implications for how we understand this phenomenon across economic, spatial, and political domains. Recent accounts have attempted to recognise the diversity of informality across contexts and dimensions, as well as its everyday lived realities.Reviewing key debates in the sector, and drawing upon the new empirical studies in the papers presented here, we argue for a shift away from seeing urban informality narrowly as a setting, sector, or outcome. We suggest that reconsidering informality as a site of critical analysis offers a new perspective that draws on and extends political economy approaches, and helps us to understand processes of stratification and disadvantage. We seek to highlight the significance of the informal-formal continuum at the same time as challenging this dichotomy, and to explore emerging theoretical and empirical developments, including changing attitudes to informality; the increasing salience of agency; and informality as strategy both for elite and subaltern groups.

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“…Definisi kepatuhan pajak sangat luas dan beberapa ahli telah mendefinisikan kepatuhan pajak dalam berbagai perspektif. Secara umum kepatuhan pajak (tax compliance) dapat didefinisikan sebagai "kesediaan individu dan entitas kena pajak lainnya untuk bertindak sesuai dengan semangat serta hukum dan administrasi pajak tanpa paksaan" (Meagher, 2018). Palil, Malek, & Ja guli (2016) dalam perspektif psikologi mengategorikan kepatuhan dalam dua kelompok yaitu: voluntary compliance dan enforcement compliance.…”

Section: Hasil Dan Pembahasanunclassified

Sintesis Sistem Akuntansi Perpajakan

Prastiwi

Narsa

Tjaraka

2019

jamal

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Sintesis Sistem Akuntansi Perpajakan. Penelitian ini bertujuan menyajikan pendekatan yang dapat dipertimbangkan dalam mendesain sistem akuntansi perpajakan untuk meningkatkan kepatuhan pajak. Metode yang digunakan adalah metaanalisis terhadap sejumah jurnal. Penelitian ini menemukan bahwa kepatuhan pajak disebabkan oleh beberapa pendekatan dominan, yaitu ekonomi, psikologi, sosiologi, trust, dan legitimasi. Merujuk pada pendekatan tersebut, sistem akuntansi perpajakan yang dikembangkan adalah prosedur otoritarian (untuk menjaring faktor kepatuhan pajak ekonomi), responsif (untuk menjaring faktor kepatuhan pajak psikologi dan sosiologi), dan integrasi (menggabungkan pendekatan ekonomi dan psikologi).

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Taxing Times: Taxation, Divided Societies and the Informal Economy in Northern Nigeria

Cited by 74 publications

References 35 publications

Building a Social Contract? Understanding Tax Morale in Nigeria

Building a Social Contract? Understanding Tax Morale in Nigeria

Urban Informality as a Site of Critical Analysis

Sintesis Sistem Akuntansi Perpajakan

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