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Tax Enforcement Tools and Tax Compliance in Ondo State, Nigeria

Author

Listed:
  • Oladele Rotimi

    (Department of Accounting, Faculty of Management Sciences, Federal University, Oye-Ekiti, Ekiti State, Nigeria)

  • Aribaba Foluso Olugbenga

    (Department of Accounting, Faculty of Management Sciences, Federal University, Oye-Ekiti, Ekiti State, Nigeria)

  • Olamide Ahmodu Abdul-Lateef

    (Department of Management Sciences, College of Social & management Sciences, Wesley University, P.M.B 507, Ondo, Nigeria)

  • Yusuff Saliu Adeshina

    (Department of Management Sciences, College of Social and Management Sciences, Wesley University, P.M.B 507, Ondo, Nigeria)

  • Alade Muyiwa

    (Department of Accounting, Faculty of Social and Management Sciences, Adekunle Ajasin University, Akungba-Akoko, Nigeria)

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

  • Oladele Rotimi & Aribaba Foluso Olugbenga & Olamide Ahmodu Abdul-Lateef & Yusuff Saliu Adeshina & Alade Muyiwa, 2019. "Tax Enforcement Tools and Tax Compliance in Ondo State, Nigeria," Academic Journal of Interdisciplinary Studies, Sciendo, vol. 8(2), pages 27-38, July.
    • Handle: RePEc:vrs:ajinst:v:8:y:2019:i:2:p:27-38:n:3
    DOI: 10.2478/ajis-2019-0013
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