Tax Enforcement Tools and Tax Compliance in Ondo State, Nigeria

Rotimi Oladele, Foluso Olugbenga Aribaba, Abdul-Lateef Olamide Ahmodu, Saliu Adeshina Yusuff and Muyiwa Alade

Academic Journal of Interdisciplinary Studies, 2019, vol. 8

Abstract: This study assessed the effectiveness of tax enforcement tools as panacea for improving tax compliance and overall tax income in the Ondo State, Nigeria. Survey research design was adopted using primary data sourced through administration of structured questionnaire on 150 selected respondents from among staff of Federal Inland Revenue Service and State Board of Internal Revenue Service within the state. The Taro Yamane formula and judgment sampling technique were used to arrive at the sampled respondents. Outcome of Ordinary Least Square regression analysis showed regression coefficient and p-value of tax-audit (0.278; p=0.03

Date: 2019
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