THE DETERMINANTS OF TAX PAYERS ATTITUDE IN SOME SELECTED STATES (NIGERIA) | Blazingprojects Postgraduate Thesis
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THE DETERMINANTS OF TAX PAYERS ATTITUDE IN SOME SELECTED STATES (NIGERIA)

 

Table Of Contents


Chapter ONE

INTRODUCTION

  • 1.1Introduction
  • 1.2Background of Study
  • 1.3Problem Statement
  • 1.4Objective of Study
  • 1.5Limitation of Study
  • 1.6Scope of Study
  • 1.7Significance of Study
  • 1.8Structure of the Research
  • 1.9Definition of Terms

Chapter TWO

LITERATURE REVIEW

  • 2.1Overview of Taxpayer Attitudes
  • 2.2Theoretical Frameworks on Taxpayer Behavior
  • 2.3Factors Influencing Taxpayer Attitudes
  • 2.4Empirical Studies on Taxpayer Attitudes
  • 2.5International Perspectives on Taxpayer Attitudes
  • 2.6Impact of Government Policies on Taxpayer Attitudes
  • 2.7Tax Compliance Theories
  • 2.8Taxpayer Education Programs
  • 2.9Taxpayer Rights and Obligations
  • 2.10Emerging Trends in Taxpayer Attitudes Research

Chapter THREE

RESEARCH METHODOLOGY

  • 3.1Research Methodology Overview
  • 3.2Research Design and Approach
  • 3.3Sampling Techniques and Sample Size
  • 3.4Data Collection Methods
  • 3.5Data Analysis Techniques
  • 3.6Ethical Considerations
  • 3.7Validity and Reliability
  • 3.8Limitations of the Methodology

Chapter FOUR

DATA PRESENTATION AND ANALYSIS

  • 4.1Overview of Research Findings
  • 4.2Analysis of Taxpayer Attitudes Survey Data
  • 4.3Comparison of Findings with Existing Literature
  • 4.4Interpretation of Results
  • 4.5Implications for Tax Policy
  • 4.6Recommendations for Future Research
  • 4.7Case Studies on Taxpayer Attitudes
  • 4.8Cross-Cultural Perspectives on Taxpayer Attitudes

Chapter FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

  • 5.1Summary of Findings
  • 5.2Conclusion
  • 5.3Contributions to Knowledge
  • 5.4Practical Implications
  • 5.5Recommendations for Policy and Practice
  • 5.6Areas for Future Research

Thesis Abstract

In the tax administration of any country, in-depth knowledge of tax paying attitude is very pertinent. This is very consistent with this study the determinants of tax payers attitude in Nigeria and whose purpose was to examine the variables that account for the attitudes of tax payers and to ascertain whether or not such determinants allow for the payment compliance, in view of tax assessment. A sample size of 320 taxable adults were selected from four (4) states in Nigeria as representative of the taxpayers population. Chi-square tool of analysis was adopted to test the hypotheses. As a consequence, a significant relationship was revealed between religious beliefs anrd willingness to honour tax obligation. Also, it as found that family pressure has a relationship with taxpayers’ attitude, while compliance was shown between tax assessment and the Nigeria tax law. On discussion of these findings, it was recommended that government should ensure equitable distribution of the nation’s wealth to justify the money collected from tax and that government should equally provide meaningful social infrastructure to reflect the money paid; moreover, government was expected to give adequate attention to financing education, to eradicate illiteracy and create employment. Finally, an ethical element in tax planning has been suggested for further study to stress the effect of tax avoidance and tax evasion.


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