Adekunle Adegboyegun
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Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria
Olufemi Oladipo , Tony Nwanji , Damilola Eluyela , Bitrus Godo , Adekunle Adegboyegun doi: http://dx.doi.org/10.21511/ppm.20(1).2022.04Problems and Perspectives in Management Volume 20, 2022 Issue #1 pp. 41-48
Views: 2049 Downloads: 1045 TO CITE АНОТАЦІЯTax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike. The main problem of this study is a non-tax compliance behavior of the corporate organization taxpayers in Nigeria. This study examined the influence of tax fairness on the tax compliance behavior of listed manufacturing companies in Nigeria. The paper adopted a survey research method, and four hundred (400) copies of the questionnaire were administered to the selected manufacturing companies of both consumer and industrial goods sectors. The Laffer Curve Theory underpinned this study and Correlation Analysis, Analysis of Variance (ANOVA), and Multiple Regression Analysis were also employed. The study found that there is a significant level of tax compliance among the listed manufacturing companies in Nigeria. The study also shows that the corporate taxpayer’s perception of fairness of –2.765 (0.006) has a significant impact on corporate taxpayers’ willingness to pay taxes and tax knowledge of 4.601 (0.000) significantly influenced tax compliance. Based on tax knowledge, the study recommends that tax authorities must improve the knowledge of taxpayers and tax collection agents through programs, initiatives, and training on tax awareness.
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