International records / OpenAlex research

TAXPAYERS’ APATHY AND ECONOMIC DEVELOPMENT IN NIGERIA

This study investigates the effect of taxpayers’ apathy on the economic development of Nigeria, with focus on tax policy, tax administration, and tax reform. Employing a cross-sectional survey design, primary data were collected through questionnaires administered to 52 respondents drawn from the Institute of Chartered Accountants of Nigeria (ICAN) and the State Inland Revenue Board in Benin City, Edo State. Multiple regression analysis was used to test the hypotheses. Results show that tax policy has a positive and significant effect on economic development, while tax administration exerts a …