ROLE OF TAX EDUCATION AND ENLIGHTENMENT ON TAX REVENUE GROWTH IN NIGERIA
ROLE OF TAX EDUCATION AND ENLIGHTENMENT ON TAX REVENUE
GROWTH IN NIGERIA
Luke N. Onuoha, Ishola Rufus Akintoye and Godwin Emmanuel Oyedokun
Tax revenue growth is considered as a necessary imperative for attainment of sustainable
economic growth. This requires an environment where both taxpayers and tax officials have
appropriate knowledge of their roles and responsibilities. This study was aimed at establishing the
effect of tax education and enlightenment on total tax revenue. The survey design was adopted
and through a close-ended questionnaire primary data were collected and analyzed using
descriptive and inferential regression analysis. The results showed that tax education and
enlightenment positively and significantly affected the total tax revenue. Radio and television were
revealed as the strongest tax education channels. The study recommended that the Federal
Government of Nigeria should set up and sufficiently fund an autonomous department to handle
all tax education and enlightenment issues as this can enable the unit function more vigorously.
The study can be of beneficial significance to Nigeria’s tax policymakers, the national economic
planners and academic researchers.