The impact of education and gender on personal income tax compliance in Kwara State, Nigeria

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Faculty of Business and Social Sciences, University of Ilorin.


This study investigates the impact of educational qualification and gender on personal income tax compliance in Kwara State. A questionnaire was administered to 450 respondents in the three local government areas in Ilorin metropolis. Mann-Whitney U test and analysis of variance statistical techniques were employed to analyze the data collected. The results reveal that both educational qualification and gender affect personal income tax compliance. As such, the study recommends that the Kwara State Board of Internal Revenue should target the taxpayers with lower level of educational qualification and male; with a view to directing it's audit strategies in respect of the evaders and bridge the tax gap also to create awareness about the penalty attached to tax evasion.



Compliance; Education; Gender; Tax compliance