Keyword : Taxpayers Perception, Effective Tax Administration, Revenue Generation
Author(s) : Yahaya A. Hassan, Ph.D
Abstract :
The study examined the relationship between perception of taxpayers of tax administration effectiveness and its implication on revenue generation in Nigeria. The main objective of the study was to investigate empirically using survey data how taxpayers’ perception influences tax administration’s effectiveness given the tension and expectation gap that exist between taxpayers’ and revenue authorities. Cross-section survey research design was employed to collect data from target respondents comprising of FIRS Staff, Corporate Taxpayers and Professional Tax Practitioners. The data was analysed using partial least square structural equation modelling. The study found that perception of taxpayers on tax administration effectiveness strongly influences taxpayers’ willingness to comply and thus has implication for revenue generation. The finding of the study underscores the need for designing policies that are taxpayer centric. The study recommends improvement in the system of tax administration to make it simpler, transparent and accountable to facilitate compliance by taxpayers.
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