Lagos Psychology Journalvol2no2c

Journal of Public Administration and Governance, 2020

This paper examines the factors that determines tax policy compliance and the impediments to effective tax administration in Nigeria. The objectives are to: (a) determine if there is a relationship between knowledge of tax laws and compliance in Nigeria; and (b) if there is a positive relationship between corruption and tax compliance. The paper argues that taxpayers’ knowledge of Nigerian tax laws could positively influence citizens attitude and behavior towards compliance. The primary data were derived from interviews, and questionnaires. The conceptual frameworks are based on strategic and benchmark approaches, and principal agent model. The data analysis shows that there is a strong positive relationship between lack of tax knowledge, low level of education and tax compliance in Nigeria. The findings of this study also reveal that there is a strong positive correlation between corruption and tax evasion. The inadequate use of information technology in tax administration, and lac...

International Journal of Advanced Academic Research, 2020

Tax compliance is determined by many factors, which are categorized into social, economic, institutional, demographic and individual factors. In this regard, the main objective of this study is to empirically evaluate and understand tax compliance determinants usingdata generated from agro-allied industries in some selected local government areas of Katsina state, Nigeria. As such, primary source of data was employed through the use of structured questionnaire to collect relevant information from all the 133 agro-allied industries in the study area and multinomial probit model was adopted for estimation. Basically, the findings from this study indicate that tax rate, level of income, perception on government spending, change in government policy, simplicity of tax system and efficiency of the tax authority are significant determinants of tax compliance among agro-allied industries in the study area; whereas perception on equity and peer influence are insignificant determinants. In t...

Nigerian Studies in Economics and Management Sciences , 2021

The standard of living in Nigeria is on the decline and the unwillingness of taxpayers to comply with the payment of tax today tends to become an issue. Therefore, the study set out to examine the education level of tax payers' influence on tax compliance, significant relationship between corruption and tax compliance and infrastructural development influence on tax compliance in Nigeria. The study adopted a descriptive research design involving 150 (one hundred and fifty) staff of various Small and Medium scale Enterprises (SMEs) across Agege and Ifako-Ijaiye local government areas of Lagos state. The study employed primary data source to obtain data through questionnaire. Data obtained from respondents were analyzed using the Chi-square (X 2) statistical tool. The result of the study shows that there is a significant relationship between corruption and tax compliance in Nigeria; education level of taxpayers significantly affects tax compliance in Nigeria and Infrastructural development significantly affects tax compliance in Nigeria. Hence, the study recommends as a means of applying the findings that there is a need for the government to be accountable, transparent and maintain high integrity especially on tax matters; provide taxpayers with adequate knowledge on the concepts of tax, tax mechanism and tax payment to facilitate understanding of tax functions and penalties via periodic seminars, workshops and conferences across all levels of government.

International …, 2011

Despite the various tax reforms undertaken by Nigerian Government to increase tax revenue over the year, prior statistical evidence indicates that the contribution of income tax to the Government's total revenue remained consistently low and is relatively shrinking. A number of factors may be responsible for this phenomenon but the basic model of tax compliance may not provide adequate explanation to the phenomenon. In order to gain an in-depth understanding to the factors influencing individual taxpayers' compliance behaviour in Nigeria, this study proposes an extension to Fischer's model of tax compliance to incorporate perceived tax service quality, public governance quality, ethnic diversity as well as moderating effect of taxpayer's financial condition and risk preference. The proposal integrates economic, social, psychological and cultural factors into a single comprehensive model and accounts for the situational and environmental peculiarity of Nigeria for better understanding of individual taxpayers' compliance behaviour.

Financial Markets, Institutions and Risks, 2023

This paper summarizes the arguments and counterarguments within the scientific discussion on tax evasion. The main purpose of the research is to explore how leaders in the manufacturing industries could understand the drivers of tax evasion in manufacturing companies, which may prevent sanctions from tax authorities in Lagos State, Nigeria. Systematization of the literary sources and approaches for solving the problem of low tax revenues indicated the presence of a significant number of drivers of tax evasion. The relevance of this scientific problem decision is that high levels of tax evasion can lead to a decrease in tax revenues to such an extent that it will threaten the ability of the Nigerian government to finance fiscal measures. Investigation of the topic of tax evasion in the paper is carried out in the following logical sequence: at the first stage, an analysis of taxpayers; compliance attitude in developing countries and the level of tax compliance and tax evasion was conducted. In the second stage, factors affecting tax compliance and factors influencing tax evasion were summarized and analyzed in the article, and the economic consequences of these processes were determined. Methodological tools of the research methods were the methods of generalization, analysis, and synthesis of scientific literature, formalization, and abstraction. The object of research is the theories and/or concepts of tax evasion, in particular: the theory of reasoned action and the theory of technology adoption life cycle. The article presents the results of an empirical analysis of the drivers of tax evasion, which proved that manufacturing companies deliberately fail to submit the required tax return documentation to avoid tax obligations. The study empirically confirms and theoretically proves that the list of drivers of tax evasion may also include other reasons for tax evasion for manufacturing companies, such as a lack of education and understanding of the tax documentation requirements, process issues, technology access issues, and others. The results of the research can be useful for the tax authorities in Lagos to educate other sectors that engage in tax evasion to increase the rate of overall tax compliance.

The study examines the effect of tax avoidance and tax evasion on personal income tax administration in Nigeria. Tax evasion and tax avoidance, a problem which seems to have defied solution, had been deviled the tax system right from colonial times. While some had blamed the situation on tax authorities for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of tax payers. It was in this light of contending position that the researcher carryout a survey in Nigeria with particular reference to Federal Inland Revenue Service Abuja. The sample size was derived statistically using Yaro Yamani formula. The sample size consists of three hundred and five (305) employees of Federal Inland Revenue Service Abuja. The study utilizes primary and secondary data. Tables and percentages were used for the analysis. The Analysis of Variance (ANOVA) was used to test the hypotheses. The research findings disclose that enlightenment and adequate utilization of tax revenue on public goods will discourage tax avoidance and tax evasion, high tax rates encourage tax avoidance and tax evasion, personal income tax generation has not being impressive and personal income tax rates are too high. The researcher therefore concluded that there is a direct and positive relationship between tax avoidance, tax evasion, tax rates and personal income tax administration in Nigeria. Hence recommended that tax officials should be constantly trained and retrained on the job, a deliberate and more aggressive public enlightenment campaign should be embarked upon by government and the reduction in tax rates for the poor.

2014

Lesson Summaries, 2017

Lesson Summaries

2010

Les Documents de travail reflètent les idées personnelles de leurs auteurs et n'expriment pas nécessairement la position de la Banque de France. Ce document est disponible sur le site internet de la Banque de France « www.banque-france.fr ». Working Papers reflect the opinions of the authors and do not necessarily express the views of the Banque de France. This document is available on the Banque de France Website “www.banque-france.fr”.Liquidity problems in the FX liquid market: Ask for the "BIL". 1

This is my contribution to a volume of articles on translating terms associated with the study of esotericism and the occult sciences to/from various languages. The full volume is available open-access at https://correspondencesjournal.com/volume-11/issue-1/.