Challenges in the Era of Globalization - iaabd

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Proceedings of the 12th Annual Conference © 2011 IAABD Data Analysis and Findings A total of one hundred and forty-four copies (72% response rate) of the returned questionnaire found usable were utilized for the analyses. Mean scores were computed as measures of respondents’ perception on each of the 18 items (further grouped into the four variables) in the questionnaire. Mean scores below 3.0 were considered low, 3.0 to below 4.0 were considered moderate and 4.0 and above were considered high perceptions scores. The findings as presented in Table 1 are as follows: i. Perception of Tax Administration Structures and Procedures: A high positive perception on the tax officers’ competence, efforts and ability to provide appropriate information (above 4.0 in the 3 of 8 items; CS1, CS7 and CS8) is found. The overall mean score on this variable is however found to be moderate at 3.8. ii. Taxpayers’ Knowledge of Companies Income Tax Law in Nigeria: A high level of awareness of the respondents on the need to comply with tax laws; knowledge about filling of tax forms is found to be high (above 4.00). However the results indicate low knowledge on preparation of tax returns (TK2=2.95), low knowledge on the impact that non-payment of taxes could have on government effectiveness (TK4 - mean 2.93). The overall mean score on the 5 items representing taxpayers’ knowledge is found to be only at a moderate level with a mean score of 3.48056. This result appears to corroborate the result on the overall perception of client service and procedures and tend to support arguments that the Nigerian public is yet not sufficiently educated and enlightened on the provisions of the various laws and that there is absence of information in the public domain on some relevant tax matters (Olaofe, 2008). iii. Perception of Governance: The result indicates high perception among the respondents on lack of transparency and ineffectiveness in the use of tax revenue in providing adequate infrastructure for the benefit of the citizens. This is evidenced by a high mean score of Gov 4.4086 and low standard deviation of scores. iv. Compliance Attitude of Taxpayers: The compliance attitude was appraised through four (4) questionnaire items (CPL1, CPL2, CPL3 and CPL4). Respondents are of the view that it is everyone’s responsibility to pay the correct amount of tax and that it is quite ethical to claim for reliefs and allowances they are entitled to (CPL3 and CPL2). This is evidenced by the means score of 4.03 and 4.28 respectively. However, lower mean score of 2.87 and 3.10 respectively on the difficulty in preparing tax returns and time it takes (CPL1 and CPL4). TABLE 1: Descriptive statistics of the study’s Variables Mean Std. Deviation Tax officers’ competence (CS1) 4.0278 0.39124 Quick response to taxpayers’ need (CS2) 3.7500 0.86502 Attitude towards approaching tax authority for guidance (CS3) 3.3681 0.64501 Satisfaction with services provided by tax officers (CS4) 3.8056 0.44687 Tax officers’ response to taxpayers’ enquiries are useful (CS5) 3.8681 0.33961 Tax officers treat taxpayers in a professional manner (CS6) 3.4722 0.77500 Tax officers’ effort in educating taxpayers (CS7) 4.3403 0.47546 Accurate info on filling procedure is obtainable (CS8) 4.0069 0.41806 Overall Mean Score 3.829875 The need for compliance (TK1) 4.7361 0.69951 Knowledge about preparation of tax returns (TK2) 2.9514 0.88760 Knowledge about filling of tax forms (TK3) 3.3056 0.98434 Unpaid taxes reduce governments’ effectiveness (TK4) 2.9375 0.87880 Performance of government is hinged on its revenue base (TK5) 3.4722 0.77500 46
Challenges in the Era of Globalization Edited by Emmanuel Obuah Overall Mean Score Lack of transparency and Ineffectiveness in the use of tax revenue 3.48056 in providing adequate infrastructure for the benefit of the citizens (Gov) 4.4086 0.21580 No difficulty in preparation of tax returns (CPL1) 2.8681 0.86296 Taxpayers’ responsibility to claim reliefs and allowances (CPL2) 4.2847 0.48275 Responsibility to pay the correct amount of tax (CPL3) 4.0347 0.21849 Preparation of tax returns is time consuming (CPL4) 3.1042 0.55114 Overall Mean Score 3.572925 Test of Hypotheses Relationship between Client service and Compliance attitude (Hypothesis 1) Result as shown in Table 2 shows a significant positive relationship between the perception of the client service and procedures of tax officers and their attitude to filing of tax returns. Table 2: CORRELATION BETWEEN PERCEPTION OF CLIENT SERVICE AND PROCEDURES and COMPLIANCE CLIENTSERVICE TAX_RETURNS_FILING CLIENTSERVICE Pearson Correlation 1 .241(**) Sig. (2-tailed) .004 Pearson TAX_RETURNS_FILI NG Correlation Sig. (2-tailed) .241(**) .004 1 ** Correlation is significant at the 0.01 level (2-tailed). Relationship between Tax Knowledge and Compliance attitude (Hypothesis 2) This result as shown in Table 3 indicate a significant relationship between the knowledge of taxpayers and their attitude to filing of tax returns. The more knowledgeable taxpayers are, the more they are likely to comply with companies income tax laws. Table 3: Correlations between tax knowledge and compliance Tax Knowledge Tax Returns Filing TAXKNOWLEDGE Pearson Correlation 1 .530(**) Sig. (2-tailed) .000 TAX RETURNS FILING Pearson Correlation .530(**) 1 Sig. (2-tailed) .000 **. Correlation is significant at the 0.01 level (2-tailed). 47
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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
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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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Variable Coefficient Std. Error t-S
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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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Factor Item Loading Imaginative 0.4
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Figure 1: Components of Data Analys
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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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GOVERNMENT MoFED SECTORS Structure
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Football Spectatorship Challenges i
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