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Tax Enforcement Tools and Tax Compliance in Ondo State, Nigeria

Author

Listed:
  • Rotimi Oladele
  • Foluso Olugbenga Aribaba
  • Abdul-Lateef Olamide Ahmodu
  • Saliu Adeshina Yusuff
  • Muyiwa Alade

Abstract

This study assessed the effectiveness of tax enforcement tools as panacea for improving tax compliance and overall tax income in the Ondo State, Nigeria. Survey research design was adopted using primary data sourced through administration of structured questionnaire on 150 selected respondents from among staff of Federal Inland Revenue Service and State Board of Internal Revenue Service within the state. The Taro Yamane formula and judgment sampling technique were used to arrive at the sampled respondents. Outcome of Ordinary Least Square regression analysis showed regression coefficient and p-value of tax-audit (0.278; p=0.03

Suggested Citation

  • Rotimi Oladele & Foluso Olugbenga Aribaba & Abdul-Lateef Olamide Ahmodu & Saliu Adeshina Yusuff & Muyiwa Alade, 2019. "Tax Enforcement Tools and Tax Compliance in Ondo State, Nigeria," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 8, July.
    • Handle: RePEc:bjz:ajisjr:1770
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    References listed on IDEAS

    as
    1. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, August.
    2. Larissa-Margareta BATRÂNCEA & Ramona-Anca NICHITA & Ioan BATRÂNCEA, 2012. "Understanding The Determinants Of Tax Compliance Behavior As A Prerequiste For Increasing Public Levies," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 12(1(15)), pages 201-210, June.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Ann Waithira Wangari & Bernard Baimwera & Lucy Rono, 2026. "Effect of Tax Enforcement Mechanisms on Tax Compliance Level among Small and Medium Enterprises in Dagoreti North Sub-County," Journal of Finance and Accounting, EdinBurg Journals & Books Publishers, vol. 6(3), pages 31-43.
    2. repec:bcp:journl:v:8:y:2024:i:10:p:714-727 is not listed on IDEAS
    3. Kelvin Pumulo & Romeo Yohane, 2025. "An Evaluation of Enforcement Measures on Taxpayer Compliance: A Case of the Zambia Revenue Authority," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 6(3).

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