Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria
نویسندگان
چکیده
Developing countries are characterized by a low level of tax compliance arising from weaknesses in administration and trust deficits. This poses critical challenge toward the attainment developmental goals. paper aims to examine moderating role authorities for relationship between personal income Nigeria. The study used survey design obtain data through structured questionnaire administered randomly selected individual taxpayers Nigeria; 365 responses were collected. OLS results revealed that significantly influences (β = 0.301, t 4.068, p-value 0.000). Trust 0.183, t-value 3.650, Furthermore, result showed positively moderates 0.323, 4.098, concludes affects compliance, this
منابع مشابه
Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities
Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied...
متن کاملTax Compliance, Tax Compliance, Tax Morale, and Governance Quality
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
متن کاملOptimal Tax Mix with Income Tax Non-compliance∗
Although developing countries face high levels of income inequality, they rely more on consumption taxes, which tend to be linear and are less effective for redistribution than a non-linear income tax. One explanation for this pattern is that the consumption taxes are generally more enforceable in these economies. This paper studies the optimal combination of a linear consumption tax, with a no...
متن کاملIncome Tax Buyouts and Income Tax Evasion
A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for eva...
متن کاملTax Compliance, Tax Morale and Governance Quality
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Public and municipal finance
سال: 2023
ISSN: ['2222-1867', '2222-1875']
DOI: https://doi.org/10.21511/pmf.12(1).2023.02