Challenges in the Era of Globalization - iaabd

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Proceedings of the 12th Annual Conference © 2011 IAABD company accruing in, derived from, brought into or received in Nigeria in respect of all kinds of income; that is income derived from a trade, business or investments. The Act places obligations on corporate taxpayers based on the arrangements of their formation, their type of business activity and their location. Four broad categories of obligations however exist for almost all corporate taxpayers namely: registration in the system; timely filing or lodgement of requisite taxation information; reporting of complete and accurate information (incorporating good record keeping); and timely payment of tax obligations (Baiyewu, 2000). For their part, taxpayers have an important role to play in meeting these obligations, as in many situations, it is only they who are in a position to know that they may have an obligation under the law (OECD, 2004). Many studies noting a substantial tax gap between what is collectable and what is actually collected in taxes have suggested lack of voluntary compliance by current and potential taxpayers as one of the main reasons for the tax gap (Oberholzer, 2008, Richardson & Sawyer, 2000; Long & Swingen, 1988; OECD, 2004). Such studies have attempted to explain the noncompliance attitude of tax payers to their obligations from different perspectives. From the economic rationality perspectives, such factors as the tax complexity, cost of compliance (amount of tax owed) were identified as factors which shape the behaviour of taxpayers (Etzioni 1986 Richardson & Sawyer, 2000; Long & Swingen, 1988; OECD, 2004). From the behavioural perspective, factors that have been used to explain tax payers’ attitude include perception of fairness in collection procedures and perception of fairness in the way tax revenue is utilized. Ritsema et al. (2003), found taxpayers’ perceptions of the fairness of the tax system as likely influence on willingness to evade payment. Thurman et al. (1984) and Richardson and Sawyer (2000) also explored justice concerns on whether or not citizens receive the goods and services they believe they deserve given the taxes that they pay. Wenzel (2002) and Coleman et al. (2001) noted that perceptions of unfair treatment were reputed to be rife among the small business community in Australia who the Australian Taxation Office (1996) noted to express strong resentment against the tax system. Noble (2000) and Tan and Veal (2003) also raised fairness issues in relation to administration and tax levels in New Zealand. Etzioni (1986) concluded that tax evasion is linked to the feeling of tax unfairness in public opinion (1960-1980), even when tax rates remain unchanged for the United States of America. Apart from the perception of fairness, taxpayers’ attitudes are also argued to be learned and in some way affected by experience and knowledge (Lewis, 1982). Butressing this argument, Peters (cited in Oberholzer, 2008, p.65) noted that citizens do on the whole like the benefits they receive from government and tend to be much more willing to pay taxes when reminded of the benefits received as a consequence of doing so, thus providing support for the suggestion that tax knowledge will affect the attitude of tax payers. Eriksen and Falian (1996) reported significant changes in attitudes towards taxation from tax course exposure. Increasing tax knowledge of taxpayers is an important function of tax administration (OECD, 2004; Tanzi & Pellechio, 1995). Tax administration’s effectiveness is therefore expected to result in high level of knowledge among tax payers which should in turn result in a higher level of compliance. Model of the Study It is from the behavioural perspective that this study examines impacts on taxpayers’ attitude to compliance with tax laws. The study proposes relationships among four groups of variables namely; Perception of Tax Administration structures and procedures; Perception of governance; and Tax payers’ knowledge as the independent variables and the Compliance Attitude of taxpayers as the dependent variable. The study argues that poor compliance attitude by the Company income taxpayers in Nigeria is influenced to a higher extent by the high perception of tax payers about the lack of accountability and 44
Challenges in the Era of Globalization Edited by Emmanuel Obuah fairness in tax administration, inadequacies of tax administration procedures and structures and Low tax knowledge among taxpayers. FIGURE 1: Conceptual Model of the Relationship between Tax Administration Features and Taxpayers’ Compliance Attitude Taxpayers’ Perception of Client service & procedures in tax admin Source: Authors (2011) Methodology Tax payers’ Knowledge Taxpayers’ Perception of Governance in tax Admin. Taxpayers’ Compliance Attitude In achieving the aim of this study, the following three null hypotheses were proposed and tested: H01: Taxpayers’ perception about the Companies Income Tax administration’s structures and procedures has no significant relationship with Taxpayers’ compliance attitude. H02: Taxpayers’ knowledge has no significant relationship with Taxpayers’ compliance attitude. H03: Taxpayers’ perception of governance has no significant relationship with Taxpayers’ compliance attitude. The population of this study comprises of all incorporated companies (private and public) chargeable to tax under the Companies Income Tax Act in Nigeria with the exception of companies in the oil and gas industry, which are subject to the petroleum profits tax. However, Lagos State is considered an appropriate site for this study as the state alone harbours 60% of the Federation’s total industrial investments and foreign trade while also attracting 65% of Nigeria’s commercial activities (The Academy of Business Strategy, 2011). Using a sampling frame constructed of companies with registered offices in Lagos state, a sample size of two hundred (200), constituting 25 percent of the sampling frame was selected by the simple random sampling technique. A five-point Likert scale-questionnaire was used to seek the perceptions of managers of the companies. Rice (cited in Otusanya, 2011) noted that managerial preferences play an important role in corporate compliance. Analyses were done using Mean, Standard deviation and Pearson correlations. A Linear Regression analysis of the full model of the relationship proposed and stated as follows was also carried out. Y = βο + β1Χ1 β2Χ2 β3Χ3 + ε where: Y = Taxpayers’ compliance attitude; βο, β1β2β3= Regression Coefficients Χ1 = Perception on Tax admin client service and procedures Χ2 = Tax Knowledge; Χ3 = Perception on Governance in tax administration ε= Error term 45
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Challenges in the Era of Globalizat
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Table of Contents Challenges in the
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Lennart Bangens, Goteborg, Sweden C
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Page 15 and 16: Local Steering Committee Jacob Musi
Page 17 and 18: Track 1: Accounting, Finance, and I
Page 25 and 26: Abstract Challenges in the Era of G
Page 43 and 44: Abstract Determinants of Bank Lendi
Page 47 and 48: Empirical Results Challenges in the
Page 55 and 56: Table 3 Determinants of Competitive
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Page 87 and 88: Abstract: Study on Africa Governmen
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Abstract On the Mitigation of Rever
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Assessment of pollutants in nigeria
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Figure 1: Lagos off shore survey po
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Track 5: Management Education Chall
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Abstract Challenges in the Era of G
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Table: Model Fitness Regression Sta
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Conclusion Challenges in the Era of
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37. Provision of sound education fo
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The cost structure Challenges in th
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Empirical Analysis Challenges in th
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Abstract The Changing Requirements
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The Model, Data and Variable Defini
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Track 8: Gender and Economic Develo
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Empirical results Challenges in the
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Abstract Gender, poverty and sustai
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Figure 1.1: Spread of directorships
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Theoretical Framework Challenges in
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Single 18.1 Masters and above 35.3
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Source: Field survey, 2010 Table 3:
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Track 9: Global Studies and Politic
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Conceptual Definitions Challenges i
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Conclusions and Implications Challe
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Abstract Exploring Organisational R
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district hospitals: Evidence from N
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Defining the Organisational Culture
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Table 1: A Summary of Operating Ban
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Discussion and Conclusion Challenge
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Abstract What does Globalization me
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7. I see globalization as providing
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Track 12: Information Systems and E
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Research Methods approach Challenge
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Statement of the Problem Challenges
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Convenient location of banks Challe
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Figure 1.Framework for Bank selecti
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Banks in Ghana Challenges in the Er
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References: Challenges in the Era o
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Figure 5: Causal loop diagram inclu
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The study seeks to: • examine typ
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Figure 2: Customer Perception of MT
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Relationship Commitment Total 1264.
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Figure 1: Components of Data Analys
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Abstract Marketing Nigerian medicin
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References Challenges in the Era of
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Conclusion Dissatisfied 6 3.4 3.6 7
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Abstract Customer satisfaction with
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Methodology Challenges in the Era o
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Discussion Challenges in the Era of
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Postgraduate 19 Internet experience
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Track 17: Project Management in Afr
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Conclusion Challenges in the Era of
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GOVERNMENT MoFED SECTORS Structure
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Results Challenges in the Era of Gl
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Football Spectatorship Challenges i
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