Attitude of tax payer’s towards the tax system in Nigeria

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Abstract

This study is on Attitude of tax payer’s towards the tax system in Nigeria. Tax as an instrument of economic development which has been a major concern to both taxpayers and collectors, however, inspires research studies. Based on this premise questionnaires were developed and administered to treasures, Accountants, Bankers as well as joint tax board, in addition to interviews being conducted. A number of factors may be responsible for low compliance in income tax administration in Nigeria. However, taxpayers attitude has been identified as one factor that play important role in influencing tax compliance behavior. This study investigates the moderating effect of financial condition and risk preference relationship between taxpayer attitude and compliance behavior. The data of the study were collected through several individuals of taxpayers opinion and were treated statistically using moderate multiple regression. The result of the study indicates that taxpayers’ attitude towards taxpayers’ behavior is positively related to compliance behavior. Furthermore, the study also reveals that taxpayers’ risk preference has a strong negative impact on the relationship between attitude towards taxpayers’ behavior and compliance behaviour.
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Attitude of tax payer’s towards the tax system in Nigeria

3,000.00

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