Taxpayers Education and Tax Compliance i n Lagos State

Adekoya, Adeleke Clement Taxpayers Education and Tax Compliance i n Lagos State. Global Journal of Accounting.

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Abstract

This study examines the relationship between taxpayer education and tax compliance in Lagos State, Nigeria. A cross sectional survey was conducted on a sample of individual taxpayers in Lagos State. Primary data was collected using a questionnaire with a five - point Likert scale. The sample was 400 individual taxpayers that were purposively selected. The data collected was presented with the use of descrip tive statistics, while both simple linear regression and multiple regression were used in the estimation of the regression models developed for the study. The results from the analyses revealed that taxpayer education has a significant, positive effect on tax compliance. The study, therefore, recommends that the Lagos State government should improve on its taxpayer education programme, by putting in place adequate policies and machinery to promote taxpayer education in order to better enlighten taxpayers an d ultimately improve tax compliance and hence its internally generated revenue.

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