Assessing the Effect of Tax Administration on Smes Tax Compliance Level in Kogi State

Effective tax administration is important for tax revenue generation. It has been observed that the loss of revenue caused by widespread of tax evasion and tax avoidance in Nigeria is due to inefficient and inept tax administration. The most common problem faced by taxpayers is to understand the instructions in the tax pack. This study assesses the burden of tax administration on taxpayers’ compliance level in Kogi State. The population of this study comprises of registered small scale businesses taxpayers in Kogi State, with a sample size of three hundred and seventy eight (378). Questionnaire was used to generate the data while One Sample chi-square test was used to test the null hypotheses. The result shows that administrative tax compliance costs have a significant effect on tax compliance level in Kogi State. The study recommends that the tax authority should make tax administration less complex in the area of tax procedures, tax rules and tax computation to enhance the level of tax payment in the State.

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Assessing the Effect of Tax Administration on Smes Tax Compliance Level in Kogi State

European Journal of Social Sciences ◽

10.26417/ejss.v3i1.p15-29 ◽

2020 ◽

Vol 3 (1) ◽

pp. 15

Author(s):

Emmanuel Eneche Onoja ◽

Ademu Usman Odoma

Keyword(s):

Sample Size ◽

Tax Evasion ◽

Tax Avoidance ◽

Tax Compliance ◽

Small Scale ◽

Tax Revenue ◽

Tax Administration ◽

Chi Square ◽

Compliance Level ◽

Chi Square Test

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When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter?

Journal of Emerging Economies and Islamic Research ◽

10.24191/jeeir.v9i3.14983 ◽

2021 ◽

Vol 9 (3) ◽

pp. 50

Author(s):

Siti Nurfarhana Mohamad Dzulkifli ◽

Seri Ayu Masuri Md Daud

Keyword(s):

Tax Evasion ◽

Tax Avoidance ◽

Tax Compliance ◽

Sampling Technique ◽

Tax Revenue ◽

Self Assessment ◽

Tax Practitioners ◽

Compliance Behavior ◽

Tax Returns ◽

Personal Tax

Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key challenge is tax compliance behavior remains a complex and perplexing topic. While a lack of tax knowledge is pertinently attributable to unintentional non-compliance, the causes of intentional non-compliance are far from clear. This study aims to investigate the factors associated with intentional tax non-compliance by ruling out the variation in tax knowledge explanation. In so doing, this study employs a sample of respondents deemed conversant with tax knowledge. More specifically, this study surveys 104 tax practitioners in Malaysia using a convenience sampling technique and utilizes the theories of planned behavior and free trait to explore how they behave when filing their personal tax returns. The findings suggest only subjective norms is significantly linked to their tax compliance behavior. This study extends the literature on the role of individual factors on tax compliance behaviour among tax practitioners acting in a different persona.

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Agency Theory Applied to the Italian Revenue Agency: Accountability Policies as Bonding Costs

European Scientific Journal ESJ ◽

10.19044/esj.2016.v12n34p1 ◽

2016 ◽

Vol 12 (34) ◽

pp. 1 ◽

Cited By ~ 1

Author(s):

Monia Castellini ◽

Vincenzo Riso

Keyword(s):

Agency Theory ◽

Research Question ◽

Tax Avoidance ◽

Tax Compliance ◽

Tax Revenue ◽

Tax Administration ◽

International Context ◽

Italian Case ◽

Theory Application ◽

The Relationship

This paper aims at studying the consequences of the Agency Theory application at the case of the Italian Revenue Agency (afterwards IRA). The major countries in the world entrust the tax administration to the Agencies that make use of various strategies to manage tax revenue and to contrast tax avoidance. In the last years the Organisation for Economic Co-operation and Development (afterwards OECD) has invited many States to increase the tax compliance between Public Tax Administration and Taxpayers and to improve the relationship with these. There are more scientific contributions about the themes like the Agency Theory, the Stakeholder’s Theory and other more on Governance and Accountability policies: many of these will be discussed in this work. In the light of these observations the research question is: given that IRA plays a central role in the tax administration, what happen if we apply the Agency Theory on this? What are the Agency costs in this case? To answer to these question we have studied the Law provisions in the Italian tax field and the “way to do” of the IRA. So, this work not is only a theoretical analysis of the scientific literature but it move to analyse the implications of these on the real case. The conclusions achieved in this paper are based on the analysis of the Italian case that only partially brings a solution to this question. However it represent the first point for us to beginning a future comparison between the evidences in the international context.

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The Effect of Shadow Economy – Country'S Tax Losses

Mokslas - Lietuvos ateitis ◽

10.3846/149 ◽

2011 ◽

Vol 1 (3) ◽

pp. 38-41 ◽

Cited By ~ 1

Author(s):

Jolita Krumplytė

Keyword(s):

Tax Evasion ◽

Shadow Economy ◽

Tax Avoidance ◽

Tax Revenue ◽

Tax Administration ◽

Tax Gap ◽

The Difference ◽

Consolidate Budget

The article analyzes the content of shadow economy through the prism of the tax administration. The author provides the limitations of the study and methodologically based relationship between the shadow economy and the tax revenue not to be received to the national consolidate budget. Country’s tax losses (tax gap) is the amount of the tax revenue that is not received to the country's consolidated budget in the tax non-payment effects: tax avoidance and tax evasion. Tax losses (tax gap) is treated as the difference between the amount of potential taxes and contributions that could be collected if the taxpayers correctly calculated and paid on time in accordance with the provisions of the legislation and actually paid taxes and contributions.

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ANALISIS HUBUNGAN ANTARA TINGKAT KEPATUHAN PENYAMPAIAN SPT TAHUNAN DAN SPT MASA DENGAN PENERIMAAN PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH)

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v8i3.980 ◽

2008 ◽

Vol 8 (3) ◽

pp. 192

Author(s):

Deddy Arief Setiawan

Keyword(s):

Data Analysis ◽

Tax Reform ◽

Hypothesis Test ◽

Tax Compliance ◽

Tax Revenue ◽

Tax Administration ◽

High Productivity ◽

Compliance Level ◽

Directorate General ◽

Main Dimension

The tax reform by The Directorate General of Taxation is in obtaining high level of tax compliance, high trust of tax administration and high productivity ofthe taxpayer. The main dimension ofthe tax compliance level of the taxpayer is whether they have submitted their monthly and yearly tax report or not. The goal of this research is to observe tax compliance level in submitting of monthly and yearly tax report that can influence the tax revenue. The basis of the theory is literature, tax regulation and tax laws, opinion from researcher or who was expert in the field of taxation. Method of data analysis are descriptive statistics test and hypothesis test. That hypothesis test used The Correlation of Pearson Product Moment Analysis. Recording to the research there is no the relationship linearly between tax compliance level in submitting of monthly and yearly tax report with the tax revenue.Keywood : Tax Compliance Level in Submitting of Submitting of Monthly and Yearly Tax Report, and Tax Revenue

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A demographic analysis of consumers’ preference for green products

Proceedings of 6th International Scientific Conference Contemporary Issues in Business, Management and Economics Engineering ‘2019 ◽

10.3846/cibmee.2019.044 ◽

2019 ◽

Author(s):

Abdul Bashiru Jibril ◽

Michael Adu Kwarteng ◽

Miloslava Chovancova

Keyword(s):

Sample Size ◽

Practical Implication ◽

Demographic Factors ◽

Herbal Product ◽

Nonparametric Test ◽

Green Product ◽

Green Products ◽

Chi Square ◽

Chi Square Test ◽

Strength Of Association

Purpose – the aim of this research is to understand and present the outcomes of the strength of association between consumers and the use of the green (herbal) product from a demographic viewpoint. By extension, it measures the magnitude of dependents among demographic factors influencing the use of the green product in a developing country. Research methodology – to evaluate consumer’s demographics on the use of the green (herbal) product, 207 participants took part in the survey through a structured questionnaire. Data were obtained from users of green products (specifically herbs) in Ghana. A nonparametric test precisely chi-square test (x2) and Spearman's correlation rs were employed for our empirical analysis. Findings – the paper indicated the youthful population as the highest number of users of the green product in the herbal market. Results from the nonparametric test (Spearman’s rho) revealed that demographic factors (gender, age, education, and occupation) have an inverse relationship on the use of the green product. Whiles the chi-square test also discloses insignificant relationships among the observed attributes. This suggests that there is no empirical evidence to support the claim that use of green product depends on demographic factors of consumers. Research limitations – the limitation of this study considered the research scope, taking into account a smaller sample size for the study hence, future researchers should expand the sample size as well the other demographic variables necessary for a similar study. Practical implications – the practical implication of this study gives insights to practitioners and marketers in the herbal industry on how best they can progress in their quest to sustain in the business. Originality/Value – the present study aided in widening the scope of consumer behaviour towards the green product in the marketing discipline taken into consideration the widespread competition in the business nowadays especially in the herbal (green product) market

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The Effect of Corruption and Governance on Tax Revenues

The Pakistan Development Review ◽

10.30541/v49i4iipp.405-417 ◽

2010 ◽

Vol 49 (4II) ◽

pp. 405-417 ◽

Cited By ~ 5

Author(s):

Tahseen Ajaz ◽

Eatzaz Ahmad

Keyword(s):

Developing Countries ◽

Tax Evasion ◽

Policy Framework ◽

Tax Revenue ◽

Tax Administration ◽

Public Officials ◽

Revenue Generation ◽

Quality Of Governance

Developing countries are typically unable to generate sufficient amount of revenue from taxation because these countries face a number of institutional problems in the process of revenue generation. One of the main problems is corruption in tax administration. The two important components of revenue generation are tax administration and tax system reforms [Brondolo, et al. (2008)]. The main objective of these is to increase the efficiency of tax administrations, specifically by reducing corruption and tax evasion. The second main problem of low revenue generation is political instabilities in developing countries. One of the important characteristics of political instability is unstable and governments and, hence, incoherent policy framework, which hinder in the process of long-term reforms in the system. The quality of governance as a whole is also relevant in this context. It is widely agreed that the presence of tax evasion and corruption of public officials is a social phenomenon that can significantly reduce tax revenue and seriously hurt economic growth and development.

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A Sociological Analysis of Combined Jail Life of Juvenile and Adult Prisoners in Khyber Pakhtunkhwa, Pakistan

Liberal Arts and Social Sciences International Journal (LASSIJ) ◽

10.47264/idea.lassij/1.1.1 ◽

2017 ◽

Vol 1 (1) ◽

pp. 1-9

Author(s):

Ihsan Khan ◽

Ashfaq Rehman ◽

Niaz Muhammad

Keyword(s):

Sample Size ◽

Strong Association ◽

Well Being ◽

Primary Data ◽

Microsoft Excel ◽

Chi Square ◽

Khyber Pakhtunkhwa ◽

Chi Square Test ◽

Offending Behaviour ◽

Joint Dwelling

This study examines the outcomes of frequent relations between juvenile and adult prisoners at the populous prisons of Khyber Pakhtunkhwa, Pakistan in districts Mansehra, Dera Ismail Khan, Peshawar, Swabi and Mardan. According to SPARC (2015), there were total of 199 juvenile prisoners out of them 132 were taken as a sample size through Sekaran (2010) sample size table. The primary data was collected through interview schedule, with major aim to see association of joint dwelling of adult prisoners and juvenile inmates in the selected prisons. For measuring the association between adult and juvenile inmates, a Chi-square test was applied by using Microsoft Excel. It was found that there exist a strong association of adult with juvenile inmates; which resulted in reinforcing the delinquent behaviour of juvenile by supporting them financially, providing them with various kinds of drugs and persuading them to join their networks after they were released. Such situation was directly contradictory to the well-being of juvenile inmates at jails, where they were supposed to rehabilitate their offending behaviour. The study recommends establishment of separate jails for juvenile inmates, being inclusive part of the JJSO-2000.

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What's in a Name?

10.4018/978-1-7998-8911-3.ch014 ◽

2022 ◽

pp. 228-242

Author(s):

Larissa Batrancea

Keyword(s):

Tax Evasion ◽

Ethnic Diversity ◽

Tax Avoidance ◽

Tax Compliance ◽

Factors Influencing ◽

The Difference ◽

The Impact ◽

Complex Matter

The topic of tax behavior always stirs attention among scholars, professionals, national and international authorities, organizations, and citizens alike since it is a complex matter. There are four types of tax behavior acknowledged in the literature, namely voluntary tax compliance, enforced tax compliance, tax avoidance, tax evasion. The complexity of tax behavior stems from the fact that there are a manifold of factors influencing it, from economic to psychological ones. The chapter surveys relevant sources on tax behavior in the quest for eliciting the impact of ethnic diversity on tax compliance. At the same time, the difference between countries are also addressed.

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A Study on Investor's Attitude towards Government Securities in Nepal

Journal of Business and Social Sciences ◽

10.3126/jbss.v2i1.22829 ◽

2018 ◽

Vol 2 (1) ◽

pp. 67-78

Author(s):

Pitambar Shrestha

Keyword(s):

Sample Size ◽

Sampling Method ◽

Target Population ◽

Research Paper ◽

Chi Square ◽

Rich People ◽

Chi Square Test ◽

Analytical Research ◽

Structured Questionnaire ◽

Government Security

The research paper sought to analyze the interest and awareness of Nepali people on government securities with one specific objectives of to examine the investor's interest and awareness towards government securities. The descriptive and analytical research design has been adopted in the study. The target population was the all investors of government securities in Nepal. The judgmental sampling method has been used to select the investor and 200 respondents were taken as its sample size. The data were collected using structured questionnaire. Chi-square test was done to examine the investor's interest and awareness towards government securities. It can be concluded that both educated and uneducated people are interested in government security. Thus, the research paper draws the conclusion that both poor and rich people are interested in government security. The income is the major factor of investment on government security.

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