Effect of taxpayers trust and confidence on voluntary compliance in Ilorin, Nigeria.

Simple item page
dc.contributor.authorOlaniyi, T.A
dc.date.accessioned2021-03-08T08:40:18Z
dc.date.available2021-03-08T08:40:18Z
dc.date.issued2016
dc.description.abstractLack of taxpayers’ trust and confidence (TC) in the tax system and/or in the tax officials is manifested tax avoidance and tax evasion and strained relationship between tax payers and corrupt tax officials (CM). More so, tax benefit (TB) expected from the government (infrastructure provision and security of lives and property) were at low ebb which aggravates trust and confidence in the tax system. This study evaluates the effects of tax payer’s trust and confidence on voluntary compliance in Kwara state, Nigeria using primary data collected through questionnaire administration on selected 384 samples while analysis was carried out using probability multiple regression (probity) model. The study reveals that TC, TB and transparency of the tax system have significant positive effect (p-0.0024; 0.0019 Coeff-=0.4696, 0.4686) respectively on voluntary compliance while CM and CC have significant negative effect (P= 0.0026; 0.0042 Coeff= 0.6650; -0.6668) respectively on tax payers voluntary compliance. The study recommends that government should elicit voluntary tax compliance by providing basic necessities for human survival; security, jobs, good roads, drinkable water as well as good health system and stable per supply among others, minimize corruption in the tax system with a view to increase government revenue for sustaining economic growth of the country.en_US
dc.identifier.citationOlaniyi, T.A. (2016): Effect of taxpayers trust and confidence on voluntary compliance in Ilorin, Nigeria. Fountain University Journal of Management and Social Sciences. 5 (1); 47-54en_US
dc.identifier.urihttp://hdl.handle.net/123456789/4461
dc.language.isoenen_US
dc.publisherFaculty of Management and Social Sciences, Fountain Universityen_US
dc.subjecttaxen_US
dc.subjecttrusten_US
dc.subjectvoluntary complianceen_US
dc.subjectconfidenceen_US
dc.titleEffect of taxpayers trust and confidence on voluntary compliance in Ilorin, Nigeria.en_US
dc.typeArticleen_US

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
Effect of taxpayers trust and confidence on voluntary compliance in Ilorin Nigeria.pdf
Size:
5.34 MB
Format:
Adobe Portable Document Format
Description:
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.69 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections