Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

ROLE OF TAX EDUCATION AND ENLIGHTENMENT ON TAX REVENUE GROWTH IN NIGERIA

Description

ROLE OF TAX EDUCATION AND ENLIGHTENMENT ON TAX REVENUE GROWTH IN NIGERIA

Authors

Luke N. Onuoha, Ishola Rufus Akintoye and Godwin Emmanuel Oyedokun

Abstract

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.

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