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Tax Reform and Tax Compliance Behaviour of Companies in Nigeria

Author

Listed:
  • Okeke, Clement Ejiofor
  • Saluadeen, Yinka Mashood

Abstract

This paper evaluates the 2007 Company Income Tax (CIT) Reform with respect to improving the tax compliance behaviour of companies in Nigeria. Data for total annual company income tax paid and the total GDP for the respective years of the study were extracted from National Bureau of Statistics records. The study covers a period of twenty years (ten years, 1997-2006 before and ten years, 2008-2017 after the reform). The Wilcoxon Rank Sum Test was used as analysis tool. The study finds companies to be more complaint after the reform than before. The study recommends further reforms in terms of increase in the level of incentives to companies to enhance tax compliance.

Suggested Citation

  • Okeke, Clement Ejiofor & Saluadeen, Yinka Mashood, 2021. "Tax Reform and Tax Compliance Behaviour of Companies in Nigeria," MPRA Paper 111367, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:111367
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    Cited by:

    1. ANDABAI Priye Werigbelegha & PATRICK Esther, 2024. "Empirical Investigation of Government Expenditure and Tax Payers Compliance in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 262-269, April.

    More about this item

    Keywords

    Compliance Behaviour; Tax Reform; Political Support; Fiscal Contract Enforcement;
    All these keywords.

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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