IMPACT OF TAX TOUTING ON INTERSTATE ROAD TRANSPORT SERVICE DELIVERY IN KWARA STATE, NIGERIS

Abstract

This study examines the impact of tax touting on interstate road transport service delivery in Kwara State through the use of survey research design via primary data obtained from questionnaire administration. The data was analyzed with the aid of Ordered Probit Regression, Z-test and ANOVA after ascertaining the internal consistency and reliability of the data using Cronbach Alpha which gave an acceptance value of 0.7170. The study finds and concludes that tax touting has negative impact (coeff=-0.12685) on interstate road transport service delivery in Kwara State, while payment of Local Government Dues (LGD) and Transport Union Dues (UD) also have negative impacts (-0.3023 and -0.3031 respectively) on ITSD. Contrarily, National Committee against Touting (NCAT) has a positive but insignificant impact on ITSD, indicating that NCAT has not been able to curb the activities of tax touts from illegal extortion of tax payers. The study recommends the discontinued use of third party (consultants) for collection of taxes and levies, strict enforcement of the law establishing NCAT and the committee should be empowered legally and with man and material resources to eradicate tax touting, eases the transport system, create public convenience, raise the standard of living and economic growth in Nigeria.