TAX POLICY AND TAX COMPLIANCE IN NIGERIA: EVIDENCED FROM KWARA STATE

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dc.contributor.authorYusuf Alabi Olumoh
dc.date.accessioned2025-01-24T00:34:16Z
dc.date.available2025-01-24T00:34:16Z
dc.date.issued2024-12-01
dc.descriptionThis study contributes to the existing body of knowledge by providing empirical evidence on the relationship between tax policy implementation and tax compliance within the context of Kwara State, Nigeria. It offers valuable insights into the role of effective policy execution and taxpayer services in enhancing compliance rates, addressing the persistent challenge of low tax compliance despite established enforcement mechanisms. By employing a robust quantitative approach using PLS-SEM analysis, the study not only validates the positive correlation between tax policy implementation and compliance but also underscores the importance of structured enforcement strategies and capacity-building initiatives for tax officials. The findings provide practical implications for policymakers and tax administrators, advocating for the consistent enforcement of tax policies and the enhancement of taxpayer services to optimize revenue generation and promote a culture of compliance.
dc.description.abstractOver 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
dc.description.sponsorshipSelf-sponsored
dc.identifier.citationOlumoh, Y. A. (2024). TAX POLICY AND TAX COMPLIANCE IN NIGERIA: EVIDENCED FROM KWARA STATE. POLAC INTERNATIONAL JOURNAL OF ECONS & MGT SCIENCE (PIJEMS), 11(1), 34-43. https://pemsj.com/papers/PEMSJ-Vol-11Issue-1_603.pdf
dc.identifier.issn2756-4428
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/3031
dc.language.isoen
dc.publisherDEPARTMENT OF ECONOMICS & MANAGEMENT SCIENCE NIGERIA POLICE ACADEMY, WUDIL-KANO
dc.relation.ispartofseries11; 1
dc.titleTAX POLICY AND TAX COMPLIANCE IN NIGERIA: EVIDENCED FROM KWARA STATE
dc.typeArticle
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