EFFECT OF TAX ADMINISTRATION AND TAXPAYER EDUCATION ON TAX COMPLIANCE BEHAVIOUR

Obal Usang Edet Usang () and Udofia Aniekan Etim
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Obal Usang Edet Usang: Department of Accounting, Postal: University of Calabar, Calabar, Nigeria,, https://journal.citn.org/
Udofia Aniekan Etim: Department of Accounting, Postal: University of Calabar, Calabar, Nigeria

Journal of Taxation and Economic Development, 2021, vol. 20, issue 2, 1-10

Abstract: In order to generate more revenue from income taxes, the Cross River State government had embarked on intensive tax campaign across the state. It is not clear whether this has led to more compliance on the part of taxpayers. Therefore, the study examined the effect of tax administration and taxpayer education on tax compliance in Calabar Metropolis. It was specifically aimed at determining whether tax administration and taxpayer education (proxied by electronic taxpayer education, print media education, and stakeholder sensitization programme) affect tax compliance of registered small and medium enterprises (SMEs). The survey research design was adopted, and a self-reported questionnaire served as the means of gathering data from 213 registered SMEs. The multiple regression analysis was performed to aid in the test of hypotheses. The findings indicated that electronic taxpayer education had a significant relationship with tax compliance while the print media education had a significant but negative relationship on tax compliance behaviour of SMEs. Furthermore, tax administration and stake holder’s sensitization programmes had a non-significant effect on tax compliance behavior of SMEs. This has policy implications for the management of State Internal Revenue Service in their pursuit of increase tax revenues for government.

Keywords: tax administration; taxpayer education; SME tax compliance behaviour (search for similar items in EconPapers)
JEL-codes: H25 K34 M41 (search for similar items in EconPapers)
Date: 2021
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