Taxpayers' Knowledge and Tax Compliance in Kwara State

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dc.contributor.authorSALAM, Mudathir Olanrewaju
dc.contributor.authorMUSTAPHA, Lateef Olumide
dc.contributor.authorALIU, Atanda Olanrewaju
dc.date.accessioned2021-05-27T12:37:39Z
dc.date.available2021-05-27T12:37:39Z
dc.date.issued2018-12
dc.description.abstractTax 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.issn1119-2454
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/5501
dc.language.isoenen_US
dc.publisherDepartment of Accounting and Management, Nigerian Defence Academy, Kadunaen_US
dc.subjectSelf-assessment tax systemen_US
dc.subjectTax complianceen_US
dc.subjectTax Knowledgeen_US
dc.subjectTax revenueen_US
dc.titleTaxpayers' Knowledge and Tax Compliance in Kwara Stateen_US
dc.typeArticleen_US

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