Taxpayers' Knowledge and Tax Compliance in Kwara State
dc.contributor.author | SALAM, Mudathir Olanrewaju | |
dc.contributor.author | MUSTAPHA, Lateef Olumide | |
dc.contributor.author | ALIU, Atanda Olanrewaju | |
dc.date.accessioned | 2021-05-27T12:37:39Z | |
dc.date.available | 2021-05-27T12:37:39Z | |
dc.date.issued | 2018-12 | |
dc.description.abstract | Tax collected constitutes a major revenue sources for any government 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 ANOVA were used in testing the hypotheses of the study. Results indicate 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 recommended that Kwara State Government through the Kwara State Internal Revenue Service should develop new tax education programmes that would accommodate the different and diverse needs of the taxpayers. | en_US |
dc.identifier.issn | 1119-2454 | |
dc.identifier.uri | https://uilspace.unilorin.edu.ng/handle/20.500.12484/5501 | |
dc.language.iso | en | en_US |
dc.publisher | Department of Accounting and Management, Nigerian Defence Academy, Kaduna | en_US |
dc.subject | Self-assessment tax system | en_US |
dc.subject | Tax compliance | en_US |
dc.subject | Tax Knowledge | en_US |
dc.subject | Tax revenue | en_US |
dc.title | Taxpayers' Knowledge and Tax Compliance in Kwara State | en_US |
dc.type | Article | en_US |
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