The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria

Tax regimes all around the world are constantly looking for ways and means to improve the level of tax compliance by their citizen in any country. Tax generated revenue is the major source of income for many country. The purpose of this study is to investigate the impact of tax fairness and demogra...

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Main Author:	Mustapha, Bojuwon
Format:	Thesis
Language:	eng eng
Published:	2010
Subjects:	HJ Public Finance
Online Access:	https://etd.uum.edu.my/2548/1/Bojuwon_Mustapha.pdf https://etd.uum.edu.my/2548/2/1.Bojuwon_Mustapha.pdf
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id	my-uum-etd.2548
record_format	uketd_dc
spelling	my-uum-etd.25482013-07-24T12:16:31Z The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria 2010-10-12 Mustapha, Bojuwon Abdul Jabbar, Hijattulah College of Business (COB) College of Business HJ Public Finance Tax regimes all around the world are constantly looking for ways and means to improve the level of tax compliance by their citizen in any country. Tax generated revenue is the major source of income for many country. The purpose of this study is to investigate the impact of tax fairness and demographic factors on tax compliance in the context of developing country e.g. Nigeria. The five tax fairness dimensions measured in this study are the general fairness, exchange with government, tax structure, special provisions and self interest. A survey questionnaire was administered to tax officers from the Federal Inland Revenue Service headquarter Abuja Nigeria. The finding reveals that only two out of the five tax fairness dimension are accepted i.e. (exchange with government and special provision) and demographic factors analysis, including age, gender, education, income and experience only gender is significant and was accepted. The result of this study shows that tax is moderately fairer in Nigeria. These results provide useful information for tax authority in improving revenue generation in Nigeria. 2010-10 Thesis https://etd.uum.edu.my/2548/ https://etd.uum.edu.my/2548/1/Bojuwon_Mustapha.pdf application/pdf eng validuser https://etd.uum.edu.my/2548/2/1.Bojuwon_Mustapha.pdf application/pdf eng public http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000768028 masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Jabbar, Hijattulah
topic	HJ Public Finance
spellingShingle	HJ Public Finance Mustapha, Bojuwon The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
description	Tax regimes all around the world are constantly looking for ways and means to improve the level of tax compliance by their citizen in any country. Tax generated revenue is the major source of income for many country. The purpose of this study is to investigate the impact of tax fairness and demographic factors on tax compliance in the context of developing country e.g. Nigeria. The five tax fairness dimensions measured in this study are the general fairness, exchange with government, tax structure, special provisions and self interest. A survey questionnaire was administered to tax officers from the Federal Inland Revenue Service headquarter Abuja Nigeria. The finding reveals that only two out of the five tax fairness dimension are accepted i.e. (exchange with government and special provision) and demographic factors analysis, including age, gender, education, income and experience only gender is significant and was accepted. The result of this study shows that tax is moderately fairer in Nigeria. These results provide useful information for tax authority in improving revenue generation in Nigeria.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Mustapha, Bojuwon
author_facet	Mustapha, Bojuwon
author_sort	Mustapha, Bojuwon
title	The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
title_short	The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
title_full	The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
title_fullStr	The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
title_full_unstemmed	The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria
title_sort	impact of tax fairness and demographic factors on tax compliance in nigeria
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2010
url	https://etd.uum.edu.my/2548/1/Bojuwon_Mustapha.pdf https://etd.uum.edu.my/2548/2/1.Bojuwon_Mustapha.pdf
_version_	1747827371778506752

The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria

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