Assessment of Personal Income Tax Knowledge among the University of Ilorin Staff.

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dc.contributor.authorSalam, M. O.
dc.contributor.authorKasum, A.S
dc.contributor.authorBamigbade, D
dc.contributor.authorAbogun, S.
dc.date.accessioned2021-06-07T11:41:47Z
dc.date.available2021-06-07T11:41:47Z
dc.date.issued2018
dc.description.abstractTaxpayers’ knowledge of what constitutes taxable income, claimable tax reliefs and allowance and applicable tax rates reduces uncertainty within the tax system. Inadequate knowledge of the tax system may affect tax compliance adversely. This study assesses personal income tax knowledge among the University of Ilorin Staff. Using proportional stratified random sampling technique, sample size of three hundred and sixty-five (365) staff was chosen from both academic and non-academic staff. Data was collected through the use of a structured questionnaire; the study applies both descriptive and inferential statistics. The Mann-Whitney U and Kruskal-Wallis tests were used in testing the hypotheses of the study. Results indicate that staff of the University of Ilorin have relatively low knowledge of personal income tax. However, the personal income tax knowledge of the non-academic staff is higher than academic staff. The personal income tax knowledge of males and female staff are the same and also, there is significant difference in personal income tax knowledge levels across four different educational qualifications of the staff. Based on the findings, it is recommended that State Internal Revenue Service, which is charged with the responsibility of administering the personal income tax in Nigeria, should provide adequate personal income tax education to taxpayers.en_US
dc.description.sponsorshipSELF SPONSOREDen_US
dc.identifier.citation16. Salam, M.O., Kasum, A.S., Bamigbade, D. & Abogun, S. (2018): Assessment of Personal Income Tax Knowledge among the University of Ilorin Staff. Osogbo Journal of Management. 3(1); 10-22, Published by Department of Accounting and Finance and Business Administration, Fountain University, Osogbo, Nigeria.en_US
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/6033
dc.language.isoenen_US
dc.publisherDepartment of Accounting and Finance and Business Administration, Fountain University,en_US
dc.subjectTaxen_US
dc.subjectTaxationen_US
dc.subjectTax Knowledgeen_US
dc.subjectPersonal Income Taxationen_US
dc.titleAssessment of Personal Income Tax Knowledge among the University of Ilorin Staff.en_US
dc.typeArticleen_US

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