The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria

Tax regimes all around the world are constantly looking for ways and means to improve the level of tax compliance by their citizen in any country. Tax generated revenue is the major source of income for many country. The purpose of this study is to investigate the impact of tax fairness and demogra...

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Main Author: Mustapha, Bojuwon
Format: Thesis
Language:English
English
Published: 2010
Subjects:
Online Access:http://etd.uum.edu.my/2548/1/Bojuwon_Mustapha.pdf
http://etd.uum.edu.my/2548/2/1.Bojuwon_Mustapha.pdf
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spelling my.uum.etd.25482013-07-24T12:16:31Z http://etd.uum.edu.my/2548/ The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria Mustapha, Bojuwon HJ Public Finance Tax regimes all around the world are constantly looking for ways and means to improve the level of tax compliance by their citizen in any country. Tax generated revenue is the major source of income for many country. The purpose of this study is to investigate the impact of tax fairness and demographic factors on tax compliance in the context of developing country e.g. Nigeria. The five tax fairness dimensions measured in this study are the general fairness, exchange with government, tax structure, special provisions and self interest. A survey questionnaire was administered to tax officers from the Federal Inland Revenue Service headquarter Abuja Nigeria. The finding reveals that only two out of the five tax fairness dimension are accepted i.e. (exchange with government and special provision) and demographic factors analysis, including age, gender, education, income and experience only gender is significant and was accepted. The result of this study shows that tax is moderately fairer in Nigeria. These results provide useful information for tax authority in improving revenue generation in Nigeria. 2010-10-12 Thesis NonPeerReviewed application/pdf en http://etd.uum.edu.my/2548/1/Bojuwon_Mustapha.pdf application/pdf en http://etd.uum.edu.my/2548/2/1.Bojuwon_Mustapha.pdf Mustapha, Bojuwon (2010) The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria. Masters thesis, Universiti Utara Malaysia. http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000768028
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HJ Public Finance
spellingShingle HJ Public Finance
Mustapha, Bojuwon
The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
description Tax regimes all around the world are constantly looking for ways and means to improve the level of tax compliance by their citizen in any country. Tax generated revenue is the major source of income for many country. The purpose of this study is to investigate the impact of tax fairness and demographic factors on tax compliance in the context of developing country e.g. Nigeria. The five tax fairness dimensions measured in this study are the general fairness, exchange with government, tax structure, special provisions and self interest. A survey questionnaire was administered to tax officers from the Federal Inland Revenue Service headquarter Abuja Nigeria. The finding reveals that only two out of the five tax fairness dimension are accepted i.e. (exchange with government and special provision) and demographic factors analysis, including age, gender, education, income and experience only gender is significant and was accepted. The result of this study shows that tax is moderately fairer in Nigeria. These results provide useful information for tax authority in improving revenue generation in Nigeria.
format Thesis
author Mustapha, Bojuwon
author_facet Mustapha, Bojuwon
author_sort Mustapha, Bojuwon
title The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
title_short The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
title_full The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
title_fullStr The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
title_full_unstemmed The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
title_sort impact of tax fairness and demographic factors on tax compliance in nigeria
publishDate 2010
url http://etd.uum.edu.my/2548/1/Bojuwon_Mustapha.pdf
http://etd.uum.edu.my/2548/2/1.Bojuwon_Mustapha.pdf
http://etd.uum.edu.my/2548/
http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000768028
_version_ 1644276724231307264
score 13.160551