TAXPAYER KNOWLEDGE AND VOLUNTARY TAX COMPLIANCE AMONG THE SELF-EMPLOYED IN EDO STATE

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Abstract

 

The study examined taxpayers knowledge and voluntary tax compliance among the self- employed in Edo state.

The study employed questionnaire for the collection of data to solicit responses from self-employed in Edo state. The regression analysis using the ordinary least square regression technique was employed to evaluate the postulates.

The study found out that tax knowledge was found to have a negative relationship with tax compliance. rTax payer’s attitude was found to impact positively on the level of tax compliance. Tax awareness was found rto have a positive impact on tax compliance.

The study recommends that Policymakers should allocate resources to taxpayer education programs that aim to improve knowledge and awareness of tax regulations among the self-employed. These programs can help demystify the tax system, reduce inadvertent non-compliance, and promote voluntary compliance.

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