Taxpayers’ knowledge and tax compliance in Kwara State.

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dc.contributor.authorSalam, M. O.
dc.contributor.authorMustapha, L. O.
dc.contributor.authorAliu, O. A
dc.date.accessioned2023-05-25T09:58:53Z
dc.date.available2023-05-25T09:58:53Z
dc.date.issued2018-12
dc.description.abstractTax collected constitutes one of the major revenue sources for any to discharge its obligation to its citizens. However, loss of revenue resulting from non-compliance especially in a self-assessment system has been a major problem in Kwara State, Nigeria. Using proportional stratified random sampling technique, sample size of 558 members of the Kwara State Artisans Congress were chosen from the population of 68,338 registered members. Data was collected through the use of a structured questionnaire; the study applies both descriptive and inferential statistics. Simple linear regression and one-way repeated-measures analysis of variance were used in testing the hypotheses of the study. Results indicates that taxpayers’ knowledge have statistically significant effect on tax compliance in a self-assessment tax system in Kwara State, and that there are statistically significant differences in taxpayers’ general knowledge, legal knowledge and technical knowledge. The study concludes that tax compliance in a self-assessment system is influenced by taxpayers’ knowledge. The study recommends that Kwara State through the Kwara State Internal Revenue Service should develop new tax education programmes that would accommodate the different and diverse needs of the taxpayersen_US
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/10806
dc.language.isoenen_US
dc.publisherDepartment of Accounting and Management, Nigerian Defence Academy, Kaduna, Nigeria.en_US
dc.subjectself-assesment tax system, tax compliance. tax knowledge, tax revenueen_US
dc.titleTaxpayers’ knowledge and tax compliance in Kwara State.en_US
dc.typeArticleen_US

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