Tax Knowledge, Tax Attitude, and Perception of Tax Fairness as Predictors of Tax Compliance Among Income Earners in Lagos State
Quick Navigation for Final Year Undergraduates, Masters (Thesis), and Ph.D. Dissertation Students Who Need Our Services on Their Research Works
| Find More Project Topics | FIND HERE |
| Hire Us for Thesis Works | HIRE NOW |
| Hire Us for Project Works | HIRE NOW |
| Hire Us for Seminar Works | HIRE NOW |
| Hire Us for Assignments | HIRE NOW |
| Hire Us for Proposals | HIRE NOW |
| Contact Us | HERE NOW |
Abstract on Tax Knowledge, Tax Attitude, and Perception of Tax Fairness as Predictors of Tax Compliance Among Income Earners in Lagos State
This study examined tax knowledge, tax attitude, and perception of tax fairness as predictors of tax compliance among income earners in Lagos state. A total of three hundred working class adults were selected purposively from Lagos state to participate in the study.
Result from the study indicated positive relationship between tax attitude and tax compliance (r = 0.71, p<.05). This implies that participants who had positive attitude towards tax also had high scores on tax compliance, tax perception and tax compliance (r = 0.63, p<.05). This implies that participants who had positive perception towards tax also had high scores on tax compliance, and significant positive relationship between tax knowledge and tax compliance (r = 0.47, p<.05). This implies that participants who scored high in tax knowledge reported high scores on tax compliance. Also, tax attitude significantly predicts tax compliance, β = 0.71, t (286) = 12.62, p<0.05. Tax attitude explained 48% of variance in tax compliance scores, R2 = 0.48, F (1,286) = 159.23, p<0.05. Similarly, result indicated that tax perception significantly predicts tax compliance, β = 0.80, t(286) = 16.83, p<0.05. Tax perception explained 26% of variance in tax compliance scores, R2 = 0.26, F (1,186) = 283.39, p<0.05. In the same vein, result indicated that tax knowledge significantly predicts tax compliance, β = 0.58, t(286) = 20.67, p<0.05. Tax knowledge explained 43% of variance in tax compliance scores, R2 = 0.43, F (1,286) = 410.80, p<0.05.
Findings from this study suggests that feelings of unfairness and liability from tax need to be addressed before effective tax compliance can be realized.
Keywords: tax knowledge, tax attitude, tax compliance, perceived tax fairness
TABLE OF CONTENTS
Title page…………………………………………………………………………………….. i
Table of contents………………………………………………………………………… ii
List of tables………………………………………………………………………………… iv
List of figures…………………………………………………………………………………. v
Abstract………………………………………………………………………………………….. ix
CHAPTER ONE: INTRODUCTION
1.1: Background to the study……………………………………………………………… 2
1.2: Statement of the problem…………………………………………………………….. 5
1.3: Objectives of the study………………………………………………………………… 6
1.4: Significance of the study……………………………………………………………… 6
1.5: Definition of terms…………………………………………………………………… 7
1.6: Scope of study…………………………………………………………………………… 8
1.7: Literature review………………………………………………………………………… 8
Tax attitude and tax compliance…………………………………………………… 8
Perception of tax fairness and tax compliance………………………………. 9
Tax knowledge and tax compliance……………………………………………. 12
1.7.1: Theoretical framework………………………………………………………………. 15
The Slippery Slope Framework………………………………………………….. 15
1.7.2: Other relevant theories……………………………………………………………….. 18
Prospect theory…………………………………………………………………………. 18
Theory of planned behaviour………………………………………………………. 19
1.7.3: Empirical review………………………………………………………………………… 20
1.8: Research questions……………………………………………………………………… 24
1.9 Research hypotheses…………………………………………………………………… 25
CHAPTER TWO: METHODS
2.1: Setting……………………………………………………………………………………. 26
2.2: Participants………………………………………………………………………………. 26
2.3: Design…………………………………………………………………………………… 26
2.4: Instruments……………………………………………………………………………. 26
Tax Compliance Questionnaire…………………………………………………. 26
Tax Attitude Questionnaire………………………………………………..……. 27
Perception of Tax Fairness Questionnaire…………………………… …… 27
Tax Knowledge Questionnaire……………………………………………. …… 27
2.5: Procedure……………………………………………………………………… ….. 28
2.6: Data analysis………………………………………………………………….. ….. 28
CHAPTER THREE: RESULTS
CHAPTER FOUR: DISCUSSION
CHAPTER FIVE: CONCLUSION
Summary of findings……………………………………………………….. ….. 37
5.1: Implication of the findings……………………………………………….. …… 37
5.2: Suggestions for future studies……………………………………………. ….. 38
5.3: Recommendations…………………………………………………………….. ….. 38
REFERENCES
APPENDIX
LIST OF TABLES
Table 1: Table of Mean and standard deviation of variables
Table 3.1a: Pearson r correlation between tax attitude and tax compliance
Table 3.1b: Regression analysis for predictive relationship between tax attitude and tax compliance
Table 3.2a: Pearson r correlation between tax perception and tax compliance
Table 3.2b: Regression analysis for predictive relationship between perception of fairness and tax compliance
Table 3.3a: Pearson r correlation between tax knowledge and tax compliance
Table 3.3b: Regression analysis for predictive relationship between tax knowledge and tax compliance
Disclaimer
This research material is intended for academic use only and should be used as a guide in constructing your research project and seminar presentation. You should never duplicate the content word for word (verbatim), as SCHOOLTHESIS.COM will not be held liable for anyone who does.
The purpose of publishing this material is to alleviate the stress of hopping from one school library to the next in search of research materials. This service is lawful because all educational institutions allow students to read past projects, papers, books, and articles while working on their own.
SCHOOL THESIS is merely giving this information as a research reference. Use the document as a reference or structure for your own research paper. This paper’s content should be able to assist you in coming up with new ideas and thoughts for your own study
Tax Knowledge, Tax Attitude, and Perception of Tax Fairness as Predictors of Tax Compliance Among Income Earners in Lagos State research paper, should only be used as a guide.