Publication Date: 2023/07/01
Abstract: The study investigates the variables that affect taxpayer motivation and compliance levels in Nigeria. To boost the motivation for voluntary compliance, tax authorities in Nigeria have developed several strategies over the years. A cross-sectional research design was used for this study. The study found that the economic model that served as the foundation for evaluating taxpayer motivation by the appropriate tax authority for years had not produced any fruitful outcomes in tax-related areas. In light of the aforementioned results, the study recommended that tax authorities ensure that generated tax revenue is used wisely for the benefit of their citizens to increase citizen confidence and support for their administration, and that government should ensure transparency and accountability in the use of taxpayers' money.
Keywords: Motivation, Tax Authority, Tax Revenue, Taxpayers
DOI: https://doi.org/10.5281/zenodo.8103995
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT23JUN927.pdf
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