Effect of taxpayers trust and confidence on voluntary compliance in Ilorin, Nigeria.
dc.contributor.author | Olaniyi, T.A | |
dc.date.accessioned | 2021-03-08T08:40:18Z | |
dc.date.available | 2021-03-08T08:40:18Z | |
dc.date.issued | 2016 | |
dc.description.abstract | Lack 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.citation | Olaniyi, 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); 47-54 | en_US |
dc.identifier.uri | http://hdl.handle.net/123456789/4461 | |
dc.language.iso | en | en_US |
dc.publisher | Faculty of Management and Social Sciences, Fountain University | en_US |
dc.subject | tax | en_US |
dc.subject | trust | en_US |
dc.subject | voluntary compliance | en_US |
dc.subject | confidence | en_US |
dc.title | Effect of taxpayers trust and confidence on voluntary compliance in Ilorin, Nigeria. | en_US |
dc.type | Article | en_US |
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