International records / OpenAlex research

Determinants of Tax Non-Compliance in Nigeria

Taxation has been an age-old means of revenue generation for governments of nations, which is used by governments to fund its programs such infrastructure, health care and provision of social infrastructure to citizens. Despite the importance of taxation, tax non-compliance places a huge bottle neck and hinders government effort to achieve this fundamental objective. Researchers agree that over 50 years of tax research has not resulted in a generalized solution to tax compliance issues and therefore recommend contextualised research on taxation to proffer solution to tax compliance issues. Thi…