Tax payers' perception and tax regulatory bodies in Nigeria: Public Administration perspective

Tax payers' perception and tax regulatory bodies in Nigeria: Public Administration perspective

Author by Mrs. Funmilayo Oloyede

Journal/Publisher: Journal Of Taxation And Economic Development

Volume/Edition: 17

Language: English

Pages: 150 - 160

Abstract

Citizens of different countries expect their governments to be socially responsible hence they honour their own obligations by paying relevant tax in consideration for social amenities provided by the government, but often times such expectation from the governments is not always met by the citizens. Hence, this study examined the tax payers’ perception of regulatory body at state level in Nigeria as it affects public administration. The study adopted survey research method with the use of primary data and purposeful sampling techniques. Five hundred (500) copies of questionnaire were administered and four hundred and three (403) representing 80.6% were returned. Nominal scale method was used in the demographic section while five Likert scale was adopted for the second section of the questionnaire. Hypotheses were formulated, tested and analysed using multiple regression analysis. The research instrument was validated and Cronbach’s Alpha co-efficient values for the constructs showed internal consistency reliability of 0.850, 0.721 and 0.774 for perception, corruption and constraint respectively, while the combined Cronbach’s alpha of 0.765 was adjudged reliable for the research instrument. The result of the multiple regression analysis at P-val = 000, R2 = 0.394, Adjusted R2 = 0.378, P < 0>


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