Taxpayers’ Attitude Perception: Its Social and Legal Perspectives
| dc.contributor.author | *Animashaun, O.* & Amuda-Kannike, A. SAN. | |
| dc.date.accessioned | 2026-05-14T10:51:58Z | |
| dc.date.available | 2026-05-14T10:51:58Z | |
| dc.date.issued | 2023 | |
| dc.description.abstract | Taxation is an all-pervasive exercise, as its effect is felt by everyone in the society, because if an individual escapes direct taxation, he is unlikely to escape the indirect taxes, which is usually tied to consumption. It is however on record that Nigeria’s tax compliance record is abysmal. The tax compliance rate is very low at 6 percent of tax to gross domestic product (GDP). The chapter investigates legal and other reasons for this abysmally low compliance rate in Nigeria using doctrinal method. The chapter finds that while there is plethora of law bordering on the levying of different taxes and the attached penalties for non-compliance, tax resistance such as tax avoidance and evasion continued unabated. The chapter further explores the literature for socio-cultural and psychological reasons, as well as legal reasons aiding tax resistance. The chapter therefore concludes that there is the need for the government to be accountable, prudent in spending and improve the perception of the tax authorities and the government in the eye of the populace. In addition, irrespective of the various tax laws and myriad penalties, the issue of tax avoidance and outright evasion will continue unabated unless the psychological and socio-cultural reasons for tax resistance are adequately addressed | |
| dc.identifier.citation | Animashaun, O. & Amuda-Kannike, A. SAN, (2023) Taxpayers’ Attitude Perception: Its Social and Legal Perspectives. In Judicial Autonomy, Administration of Justice and Contemporary Trends in Development of Legal Profession in Nigeria: Essays in Honour of Hon. Justice SO Itodo Ukooh D. Ikoni, Timothy F. Yerima and Philip H. Faga (eds.) 666-682. Markurdi, B.N.: Published by Law Reforms Commission/Wisdom Books and Publishing, Co. ISBN: 978-978-59746-8-3 | |
| dc.identifier.issn | 978-978-59746-8-3 | |
| dc.identifier.uri | https://kwasuspace.kwasu.edu.ng/handle/123456789/7167 | |
| dc.language.iso | en | |
| dc.publisher | Taxpayers, Attitudes, Perception Tax Compliance & Psycho-Social Factors | |
| dc.title | Taxpayers’ Attitude Perception: Its Social and Legal Perspectives | |
| dc.title.alternative | Judicial Autonomy, Administration of Justice and Contemporary Trends in Development of Legal Profession in Nigeria: Essays in Honour of Hon. Justice SO Itodo | |
| dc.type | Book chapter |