Browsing by Author "Yusuf Alabi Olumoh"

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    Tax Administration Practices and Compliance: Evidence from Kwara State, Nigeria
    (FUDMA JOURNAL OF ACCOUNTING AND FINANCE RESEARCH [FUJAFR], 2024-12) Yusuf Alabi Olumoh
    This study examines tax administration practices and their impact on tax compliance in Kwara State, Nigeria. Employing a cross-sectional quantitative survey design, the research utilized stratified random sampling to select 641 stakeholders from the Kwara State Internal Revenue Service (KWIRS). Data collection was conducted via questionnaires, with analysis performed using Partial Least Squares Structural Equation Modeling. The results reveal that both tax enforcement strategies and taxpayer services have significant positive effects on compliance. These findings underscore the importance of robust enforcement mechanisms and high-quality taxpayer services in fostering a compliant tax environment. Additionally, the study highlights the need for effective communication and support for tax policies to achieve desired outcomes. The research concludes that improving enforcement strategies, enhancing taxpayer services, and ensuring proper implementation and communication of tax policies are crucial for promoting tax compliance in Kwara State. The study recommends increased tax audits, improved taxpayer services, taxpayer education, and collaboration with other government agencies to enhance the overall effectiveness of tax administration. This study contributes to the existing literature on tax administration and compliance, particularly within the context of developing economies, and offers valuable insights for policymakers and tax administrators in formulating strategies to enhance tax compliance and improve revenue generation.
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    TAX POLICY AND TAX COMPLIANCE IN NIGERIA: EVIDENCED FROM KWARA STATE
    (DEPARTMENT OF ECONOMICS & MANAGEMENT SCIENCE NIGERIA POLICE ACADEMY, WUDIL-KANO, 2024-12-01) Yusuf Alabi Olumoh
    Over the years, many states in Nigeria have faced persistent challenges of low tax compliance, despite the presence of established tax policies and enforcement mechanisms. Inefficiencies in taxpayer services and ineffective policy implementation have contributed to widespread non-compliance, raising concerns about the adequacy of current tax administration practices. In light of these challenges, this research endeavor seeks to investigate the impact of the execution of tax policies on tax compliance within the jurisdiction of Kwara State. A quantitative survey research methodology was employed, specifically targeting personnel affiliated with the Kwara State Internal Revenue Service (KWIRS). To ensure adequate representation across various hierarchical tiers and functional areas within KWIRS, a stratified random sampling method was utilized, culminating in a sample size of 287, as determined by Taro Yamane’s statistical formula. Primary data was accrued through the distribution of questionnaires, with subsequent analysis conducted employing PLS-SEM. The result indicates a statistically significant positive correlation between the implementation of tax policies and tax compliance. This study concludes that the efficacious execution of tax policies is imperative for the enhancement of tax compliance within Kwara State. Properly enforced and meticulously structured policies, augmented by effective taxpayer services, are instrumental in fostering elevated compliance rates, which are essential for bolstering revenue generation. To mitigate the challenge of suboptimal tax compliance, this study recommends that the KWIRS prioritize the consistent enforcement of tax policies. Additionally, ongoing training and capacity building for tax officials should be prioritized to improve the effectiveness of policy implementation and enforcement, ultimately fostering a culture of compliance among taxpayers
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    Tax Policy Implementation, Information Technology, and Performance of the State Internal Revenue Service (SIRS) in Southwest Nigeria
    (Lead City Journal of the Social Sciences (LCJSS), 5, 2025) Yusuf Alabi Olumoh; Abdulrasaq Mustapha; Mubaraq Sanni
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    TAX STRATEGIES AND COMPLIANCE IN SOUTH-WEST NIGERIA
    (Journal of Business and Management Inaba, 2025) Yusuf Alabi Olumoh; Mubaraq Sanni; Abdulrasaq Mustapha
    Tax compliance remains a significant challenge in developing economies, where inadequate tax strategies and weak enforcement mechanisms hinder effective revenue generation and economic development. Given the issues, this study aims to examine the impact of tax strategies on tax compliance in South-West Nigeria. Specifically, the study seeks to: assess the effect of tax planning strategies on tax compliance, evaluate the influence of compliance and risk management strategies on tax compliance, investigate the impact of tax avoidance strategies on tax compliance, and determine the moderating effect of regulatory enforcement on the relationship between tax strategies and tax compliance in South-West Nigeria. A cross sectional survey design was adopted, targeting a population of 159,000 taxpayers and 8,818 SIRS staff with a sample size of 399 and 383 respondents. Data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to establish relationships among the study variables. The findings reveal that tax planning and compliance and risk management strategies positively influence tax compliance, while tax avoidance strategies negatively impact compliance. The study concludes that effective tax planning and robust compliance measures can enhance adherence to tax regulations, with regulatory enforcement playing a crucial role in strengthening compliance efforts. It recommends that tax authorities in South-West Nigeria implement stronger regulatory frameworks, improve taxpayer education, and leverage digital tools to monitor