TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIA
Globally, perceived unfairness and corruption in tax administration cause taxpayers to be apathetic about their tax obligations, leading to tax evasion. It is against this background that this study investigated the extent to which tax fairness moderated by perceived corruption influence tax admini...
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| Format: | Article |
| Language: | English |
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Kwara State University, Malete Nigeria
2023-10-01
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| Series: | Malete Journal of Accounting and Finance |
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| Online Access: | https://majaf.com.ng/index.php/majaf/article/view/1 |
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| author | Mubaraq Sanni Benuh Adama IDRIS |
| author_facet | Mubaraq Sanni Benuh Adama IDRIS |
| author_sort | Mubaraq Sanni |
| collection | DOAJ |
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Globally, perceived unfairness and corruption in tax administration cause taxpayers to be apathetic about their tax obligations, leading to tax evasion. It is against this background that this study investigated the extent to which tax fairness moderated by perceived corruption influence tax administration in Nigeria. The study employed survey method to collect and analyse quantitative data from randomly and purposefully sampled 3,800 FIRS management staff and registered corporate taxpayers at the FIRS zonal offices. Quantitative data were analysed using partial least square – structural equation modelling (PLS-SEM). The findings revealed that there was positive and significant relationship between tax fairness and tax administration in Nigeria (β = 0.096, 2.284, p < 0.05) and positive moderating influence of perceived corruption on the relationship between Tax Fairness and Tax Administration in Nigeria (β = -0.061, t = 2.284, p < 0.05). The study therefore concluded that tax fairness and perceived corruption are good predictors of tax administration in Nigeria. The study recommended that equity, justice and fairness should be exhibited in tax administration and government should further take its fight against corrupt practices vis-à-vis taxpayers and tax revenue generating agencies in Nigeria.
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| format | Article |
| id | doaj-art-ca056c98280343839bcd26a4e9a0126e |
| institution | Kabale University |
| issn | 2735-9603 |
| language | English |
| publishDate | 2023-10-01 |
| publisher | Kwara State University, Malete Nigeria |
| record_format | Article |
| series | Malete Journal of Accounting and Finance |
| spelling | doaj-art-ca056c98280343839bcd26a4e9a0126e2025-02-10T23:06:40ZengKwara State University, Malete NigeriaMalete Journal of Accounting and Finance2735-96032023-10-0132TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIAMubaraq Sanni0Benuh Adama IDRIS 1Kwara State University, Malete, Kwara State, NigeriaFederal College of Education, Kontagora, Niger State, Nigeria Globally, perceived unfairness and corruption in tax administration cause taxpayers to be apathetic about their tax obligations, leading to tax evasion. It is against this background that this study investigated the extent to which tax fairness moderated by perceived corruption influence tax administration in Nigeria. The study employed survey method to collect and analyse quantitative data from randomly and purposefully sampled 3,800 FIRS management staff and registered corporate taxpayers at the FIRS zonal offices. Quantitative data were analysed using partial least square – structural equation modelling (PLS-SEM). The findings revealed that there was positive and significant relationship between tax fairness and tax administration in Nigeria (β = 0.096, 2.284, p < 0.05) and positive moderating influence of perceived corruption on the relationship between Tax Fairness and Tax Administration in Nigeria (β = -0.061, t = 2.284, p < 0.05). The study therefore concluded that tax fairness and perceived corruption are good predictors of tax administration in Nigeria. The study recommended that equity, justice and fairness should be exhibited in tax administration and government should further take its fight against corrupt practices vis-à-vis taxpayers and tax revenue generating agencies in Nigeria. https://majaf.com.ng/index.php/majaf/article/view/1TaxTax AdministrationTax FairnessPerceived Corruption |
| spellingShingle | Mubaraq Sanni Benuh Adama IDRIS TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIA Malete Journal of Accounting and Finance Tax Tax Administration Tax Fairness Perceived Corruption |
| title | TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIA |
| title_full | TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIA |
| title_fullStr | TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIA |
| title_full_unstemmed | TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIA |
| title_short | TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIA |
| title_sort | tax fairness perceived corruption and tax administration in nigeria |
| topic | Tax Tax Administration Tax Fairness Perceived Corruption |
| url | https://majaf.com.ng/index.php/majaf/article/view/1 |
| work_keys_str_mv | AT mubaraqsanni taxfairnessperceivedcorruptionandtaxadministrationinnigeria AT benuhadamaidris taxfairnessperceivedcorruptionandtaxadministrationinnigeria |