Department of Accounting

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Open Access
Multiple Tax Practices and Taxpayers’ Non-Compliance Attitude in Nigeria
(EuroJournals Publishing, Inc., 2013) Oboh, C.S; Yeye, O; Isa, E.F
The issue of multiple tax practices has always generated and continues to generate controversy among the tiers of Government in Nigeria. Whereas tax practitioners and government agencies claimed the existence of tax laws and policies governing the taxes and levies collectible by each tier, a regime of illegal tax collections still subsists. Survey data obtained from the responses of 209 respondents with the aid of a structured questionnaire were used to provide empirical evidence of the effects of multiple tax practices on taxpayers’ compliance attitudes. Findings from the correlation analysis revealed that multiple tax practices significantly affect taxpayers’ compliance attitude, and that multiple tax practices in Nigeria are corollaries of corruption, poor tax administration, greed and unfair revenue allocation formula. Hence, we suggest a distinct dichotomy of the different taxes collectible by each tier of Government. This will significantly aid an efficient and effective tax system in Nigeria.