Tax Enforcement Tools and Tax Compliance in Ondo State, Nigeria

Oladele Rotimi, Aribaba Foluso Olugbenga, Olamide Ahmodu Abdul-Lateef, Yusuff Saliu Adeshina and Alade Muyiwa
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Oladele Rotimi: Department of Accounting, Faculty of Management Sciences, Federal University, Oye-Ekiti, Ekiti State, Nigeria
Aribaba Foluso Olugbenga: Department of Accounting, Faculty of Management Sciences, Federal University, Oye-Ekiti, Ekiti State, Nigeria
Olamide Ahmodu Abdul-Lateef: Department of Management Sciences, College of Social & management Sciences, Wesley University, P.M.B 507, Ondo, Nigeria
Yusuff Saliu Adeshina: Department of Management Sciences, College of Social and Management Sciences, Wesley University, P.M.B 507, Ondo, Nigeria
Alade Muyiwa: Department of Accounting, Faculty of Social and Management Sciences, Adekunle Ajasin University, Akungba-Akoko, Nigeria

Academic Journal of Interdisciplinary Studies, 2019, vol. 8, issue 2, 27-38

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

Keywords: Tax Penalty; Tax Audit; Tax Amnesty; Tax Compliance; Tax Enforcement (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:ajinst:v:8:y:2019:i:2:p:27-38:n:3

DOI: 10.2478/ajis-2019-0013

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