Taxation is one of the important elements in managing national income, especially in developed countries and has played an important role in civilized societies since their inception. Thus, this study established the influence of tax education on taxpayer’s voluntary compliance behaviour in Lagos State, Nigeria by assessing the influence of taxpayer’s education level on tax compliance and also investigates the influence of taxpayer’s income level on tax compliance.
This study adopted a survey research design and the data required for this study was gotten through the instrument of questionnaire. One hundred and twenty - five (125) copies of questionnaire were administered to the staff of Lagos State Internal Revenue Service using convenience sampling technique out of which one hundred and sixteen (116) were retrieved for analysis. Two hypotheses were formulated from the structure of research questions. Chi-square analysis was used to test the hypotheses through the Statistical Package for Social Sciences.
Table of Contents
- Chapter One: Introduction
- Chapter Two: Literature Review
- Chapter Three: Methodology
- Chapter Four: Data Presentation, Analysis and Discussion
- Chapter Five: Summary, Conclusion and Recommendations
Objectives and Key Themes
This project aims to investigate the influence of tax education on tax compliance within the Lagos State Internal Revenue Service (LIRS). It explores the relationship between taxpayer knowledge, understanding of tax laws, and their subsequent compliance behavior. The study seeks to contribute to the understanding of strategies for improving tax compliance in Nigeria.
- The impact of tax education on taxpayer compliance.
- The role of tax knowledge in voluntary tax compliance.
- Strategies for enhancing tax compliance through education and improved service delivery.
- Historical overview of taxation in Nigeria and its evolution.
- Challenges to tax compliance in the Nigerian context.
Chapter Summaries
Chapter One: Introduction: This chapter provides a foundational overview of taxation in Nigeria, tracing its historical development from traditional systems to the formal introduction of income tax under British colonial rule. It defines taxation, its various forms, and its role in government revenue generation and income redistribution. The chapter highlights the conflict between government objectives of maximizing revenue and taxpayers' aims of minimizing tax burdens. A key focus is on the importance of taxpayer education programs in improving service delivery and promoting voluntary compliance, contrasting this with the costly and coercive methods often necessary when compliance is lacking. The chapter establishes the problem of tax non-compliance in Nigeria and its contributing factors, such as low tax morale, complex regulations, and perceptions of low risk of detection.
Chapter Two: Literature Review: [This section requires the content of Chapter Two to be provided to write a proper summary. The summary should explore the existing literature on the relationship between tax education and tax compliance. It should discuss various theories and models explaining taxpayer behavior, review empirical studies on the effectiveness of tax education programs, and analyze the specific context of tax compliance in Nigeria.]
Chapter Three: Methodology: [This section requires the content of Chapter Three to be provided to write a proper summary. The summary should describe the research design, data collection methods, and sampling techniques employed in the study. It should explain the chosen statistical methods used to analyze the data and justify the methodology's appropriateness for addressing the research questions.]
Chapter Four: Data Presentation, Analysis and Discussion: [This section requires the content of Chapter Four to be provided to write a proper summary. The summary should present the key findings of the study, analyzing the relationship between tax education and tax compliance. It should discuss any significant correlations or causal relationships identified in the data and interpret their implications for policy and practice. The discussion should connect the findings to the existing literature and address any limitations of the study.]
Keywords
Tax compliance, tax education, Nigeria, Lagos State Internal Revenue Service (LIRS), voluntary compliance, tax knowledge, taxpayer behavior, revenue generation, tax policy, service delivery.
Frequently Asked Questions: A Comprehensive Language Preview
What is the main topic of this research project?
This research project investigates the influence of tax education on tax compliance within the Lagos State Internal Revenue Service (LIRS) in Nigeria. It examines the relationship between taxpayer knowledge, understanding of tax laws, and their subsequent compliance behavior, aiming to identify strategies for improving tax compliance.
What are the key objectives of the study?
The study aims to determine the impact of tax education on taxpayer compliance; explore the role of tax knowledge in voluntary tax compliance; identify strategies to enhance tax compliance through better education and service delivery; provide a historical overview of taxation in Nigeria; and analyze the challenges to tax compliance within the Nigerian context.
What key themes are explored in the research?
Key themes include the effectiveness of tax education programs in promoting voluntary compliance, the influence of taxpayer knowledge and understanding of tax laws on compliance behavior, the role of government service delivery in fostering compliance, and the challenges to tax compliance specific to the Nigerian context (such as low tax morale, complex regulations, and perceptions of low risk of detection).
What is included in the "Literature Review" chapter?
This chapter (content not provided in the preview) would explore existing literature on the relationship between tax education and tax compliance. It would examine relevant theories and models of taxpayer behavior, review empirical studies on the effectiveness of tax education programs, and analyze the Nigerian context of tax compliance in detail.
How is the research methodology described?
The methodology chapter (content not provided in the preview) would detail the research design, data collection methods (including sampling techniques), and the statistical methods used to analyze the data. It would justify the chosen approach's suitability for addressing the research questions.
What are the key findings of the study?
The data presentation, analysis, and discussion chapter (content not provided in the preview) would present the study's key findings regarding the relationship between tax education and tax compliance. It would analyze any significant correlations or causal relationships, interpreting their implications for policy and practice, connecting the findings to existing literature, and addressing any study limitations.
What are the key chapters of the research and their respective focuses?
The research includes an introduction (providing context and defining key concepts), a literature review (summarizing existing research), a methodology chapter (describing the research design), a chapter presenting data analysis and discussion (presenting key findings), and a concluding chapter summarizing the findings, drawing conclusions, and offering recommendations.
What keywords are associated with this research?
Key words include tax compliance, tax education, Nigeria, Lagos State Internal Revenue Service (LIRS), voluntary compliance, tax knowledge, taxpayer behavior, revenue generation, tax policy, and service delivery.
- Quote paper
- Damilare Olatunbosun (Author), 2015, The Influence of Tax Education on Tax Compliance. A Study of Lagos State Internal Revenue Service (LIRS), Munich, GRIN Verlag, https://www.grin.com/document/1035596
