Odunayo Olamide Olaniyi
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Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria
Tajudeen John Ayoola , Odunayo Olamide Olaniyi , Peace Ebunoluwa Kolawole , Olateju Dolapo Aregbesola , Olatunde Wright doi: http://dx.doi.org/10.21511/pmf.12(1).2023.02Public and Municipal Finance Volume 12, 2023 Issue #1 pp. 12-21
Views: 571 Downloads: 188 TO CITE АНОТАЦІЯDeveloping countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals. This paper aims to examine the moderating role of trust in tax authorities for the relationship between tax administration and personal income tax compliance in Nigeria. The study used a survey design to obtain data through a structured questionnaire administered to randomly selected individual taxpayers from Nigeria; 365 responses were collected. The OLS results revealed that tax administration significantly influences personal income tax compliance (β = 0.301, t = 4.068, and p-value = 0.000). Trust in tax authorities significantly influences personal income tax compliance (β = 0.183, t-value = 3.650, and p-value = 0.000). Furthermore, the result showed that trust in tax authorities positively moderates the relationship between tax administration and personal income tax compliance (β = 0.323, t = 4.098, and p-value = 0.000). This study concludes that tax administration significantly affects personal income tax compliance, and trust in tax authorities moderates this relationship in Nigeria.
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