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

EFFECT OF TAX ADMINISTRATION AND TAXPAYER EDUCATION ON TAX COMPLIANCE BEHAVIOUR

Description

EFFECT OF TAX ADMINISTRATION AND TAXPAYER EDUCATION ON TAX COMPLIANCE BEHAVIOUR

Authors

Obal Usang Edet Usang and Udofia Aniekan Etim

Abstract

In order to generate more revenue from income taxes, the Cross River State government had embarked on intensive tax campaign across the state. It is not clear whether this has led to more compliance on the part of taxpayers. Therefore, the study examined the effect of tax administration and taxpayer education on tax compliance in Calabar Metropolis. It was specifically aimed at determining whether tax administration and taxpayer education (proxied by electronic taxpayer education, print media education, and stakeholder sensitization programme) affect tax compliance of registered small and medium enterprises (SMEs). The survey research design was adopted, and a self-reported questionnaire served as the means of gathering data from 213 registered SMEs. The multiple regression analysis was performed to aid in the test of hypotheses. The findings indicated that electronic taxpayer education had a significant relationship with tax compliance while the print media education had a significant but negative relationship on tax compliance behaviour of SMEs. Furthermore, tax administration and stake holder’s sensitization programmes had a non-significant effect on tax compliance behavior of SMEs. This has policy implications for the management of State Internal Revenue Service in their pursuit of increasing tax revenues for government.

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