NATIONAL CULTURE AND TAX COMPLIANCE IN NIGERIA

ABSTRACT

Tax compliance plays a crucial role in sustaining government revenue and ensuring economic development. However, the willingness of individuals to comply with tax obligations is influenced by various factors, including cultural dimensions. This study aims to examine the relationship between national culture and tax compliance in Nigeria. The study explores cultural dimensions that are relevant to tax compliance in Nigeria. National culture dimensions include uncertainty avoidance, power distance, individualism/collectivism, masculinity/femininity. This study employes survey method, using online questionnaires for taxpayers who have self employment in Nigeria. Fifty (50) taxpayers filled out the online questionnaires. This model is processed using multiple linear regression analysis method. The results indicate uncertainty avoidance, individualism/collectivism has significant effect on tax compliance while power distance and femininity/masculinity does not have significant effect on tax compliance. This study is expected to improve knowledge about tax compliance especially related to national culture. Based on the result, the tax authorities and government are adviced to cultivate a strong ethical tax compliance culture and introduce a gender-neutral tax compliance initiative where the tax system do not discriminate based on gender, ensuring fairness and equality in taxation processes.