Fiscal Literacy and Voluntary Tax Adherence: Evaluating the Efficacy of Taxpayer Enlightenment Strategies in the 2025 Nigerian Fiscal Landscape
| dc.contributor.author | Dr. Abdul-Hakeem Oluwole Shuaib | |
| dc.contributor.author | Abdulrasheed Taiwo Abdullahi | |
| dc.contributor.author | Dr. Salaudeen Ibrahim | |
| dc.date.accessioned | 2026-07-08T09:05:18Z | |
| dc.date.available | 2026-07-08T09:05:18Z | |
| dc.date.issued | 2026 | |
| dc.description.abstract | The transition from enforced to voluntary tax compliance is a primary objective for modern revenue administrations seeking to reduce collection costs. This research investigates the role of tax enlightenment which is defined as the education and sensitization of taxpayers in fostering a culture of compliance within the Kwara State Internal Revenue Service (KW-IRS). Grounded in the Theory of Planned Behavior (TPB) and Social Influence Theory, the study examines how taxpayer knowledge of laws, rights, and the social contract impacts willingness to pay to state coffers amid the 2025 Nigerian Tax Reforms, which introduced the Nigeria Revenue Service (NRS). Analyzing primary data from 185 respondents via regression techniques, the study reveals that tax enlightenment is the most significant predictor of compliance behavior (β=0.498, p < 0.001), far exceeding the influence of coercive enforcement (β=0.200). The findings suggest that information clarity and participatory education programs reduce the cognitive burden of taxation and enhance trust in public institutions. This paper argues that strategic investment in digital education; leveraging TikTok, WhatsApp, and interactive webinars is the most cost-effective path to broadening the state tax base in a post-oil economy. | |
| dc.identifier.citation | Dr. Abdul-Hakeem Oluwole Shuaib, Abdulrasheed Taiwo Abdullahi, Dr. Salaudeen Ibrahim"Fiscal Literacy and Voluntary Tax Adherence: Evaluating the Efficacy of Taxpayer Enlightenment Strategies in the 2025 Nigerian Fiscal Landscape", TIJER - TIJER - INTERNATIONAL RESEARCH JOURNAL (www.TIJER.org), ISSN:2349-9249, Vol.13, Issue 6, page no.a810-a823, June-2026, Available :https://tijer.org/TIJER/papers/TIJER2606087.pdf | |
| dc.identifier.issn | 2349-9249 | |
| dc.identifier.uri | https://kwasuspace.kwasu.edu.ng/handle/123456789/7516 | |
| dc.language.iso | en_US | |
| dc.relation.ispartofseries | 13; 6 | |
| dc.title | Fiscal Literacy and Voluntary Tax Adherence: Evaluating the Efficacy of Taxpayer Enlightenment Strategies in the 2025 Nigerian Fiscal Landscape | |
| dc.type | Article |