Multiple Tax Practices and Taxpayers’ Non-Compliance Attitude in Nigeria

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dc.contributor.authorOboh, C.S
dc.contributor.authorYeye, O
dc.contributor.authorIsa, E.F
dc.date.accessioned2018-09-14T14:52:25Z
dc.date.available2018-09-14T14:52:25Z
dc.date.issued2013
dc.descriptionStaff Publicationsen_US
dc.description.abstractThe 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.en_US
dc.identifier.citationOboh, C.S, Yeye, O and Isa, E.F (2013) Multiple Tax Practices and Taxpayers’ Non-Compliance Attitude in Nigeria. International Research Journal of Finance and Economics, Issue 103.en_US
dc.identifier.issn1450-2887
dc.identifier.urihttps://www.researchgate.net/.../312526003_Multiple_Tax_Practices_and_Taxpayers'_N...
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/3090
dc.language.isoenen_US
dc.publisherEuroJournals Publishing, Inc.en_US
dc.subjectMultiple taxesen_US
dc.subjectTaxpayersen_US
dc.subjectNigeriaen_US
dc.subjectAttitudeen_US
dc.titleMultiple Tax Practices and Taxpayers’ Non-Compliance Attitude in Nigeriaen_US
dc.typeArticleen_US
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