A number of factors may be responsible for low compliance in income tax administration in
Nigeria. However, taxpayers' attitude has been identified as one factor that play important …

Despite the various tax reforms undertaken by Nigerian Government to increase tax revenue
over the year, prior statistical evidence indicates that the contribution of income tax to the …

The issue of service quality was initially thought to be concept related only to the private
sector but with systematic extension of the principles of marketing to public sector, it is now …

To have better understanding of compliance behavior of individual taxpayers in developing
countries especially Nigeria, this study is undertaken primarily to test relationship between …

Tax noncompliance is a phenomenon, which has attracted attention of policy makers as well
as researchers over the years. In an attempt to reverse this phenomenon, researchers had …

The contribution of income taxes to the total revenue of Nigeria's government remained
consistently low and is relatively shrinking due to low tax compliance. However, from all the …

The study investigated the impacts of electronic taxation on tax avoidance and evasion in
Nigeria. The sampled for the study was taken from Ekiti State of Nigeria focusing on some …

This study is about public accountability and tax culture in Nigeria. The article specifically
evaluates the extent to which government‟ s accountability, transparency and act in the …

This study is an empirical investigation into the role of Customs agents in import tax
compliance. The research objective focuses on assessing the factors that influence import …

In Nigeria, as in some other developing countries, tax noncompliance is a serious challenge
facing tax income administration and hindering tax revenue performance. In relative term …