Effect Of Tax Administration And Taxpayer Education On Tax Compliance Behaviour

In order to generate more revenue from income taxes, the Cross River State government had embarked on intensive tax campaign across the state. It is not clear whether this has led to more compliance on the part of taxpayers. Therefore, the study examined the effect of tax administration and taxpayer education on tax compliance in Calabar Metropolis. It was specifically aimed at determining whether tax administration and taxpayer education (proxied by electronic taxpayer education, print media education, and stakeholder sensitization programme) affect tax compliance of registered small and medium enterprises (SMEs). The survey research design was adopted, and a self-reported questionnaire served as the means of gathering data from 213 registered SMEs. The multiple regression analysis was performed to aid in the test of hypotheses. The findings indicated that electronic taxpayer education had a significant relationship with tax compliance while the print media education had a significant but negative relationship on tax compliance behaviour of SMEs. Furthermore, tax administration and stake holder’s sensitization programmes had a non-significant effect on tax compliance behavior of SMEs. This has policy implications for the management of State Internal Revenue Service in their pursuit of increase tax revenues for government.