ABSTRACT
In the tax administration of any country, in-depth knowledge of tax paying
attitude is very pertinent. This is very consistent with this study the
determinants of tax payers attitude in Nigeria and whose purpose was to
examine the variables that account for the attitudes of tax payers and to
ascertain whether or not such determinants allow for the payment
compliance, in view of tax assessment. A sample size of 320 taxable
adults were selected from four (4) states in Nigeria as representative of the
taxpayers population. Chi-square tool of analysis was adopted to test the
hypotheses.
As a consequence, a significant relationship was revealed
between religious beliefs and willingness to honour tax obligation. Also, it
as found that family pressure has a relationship with taxpayers’ attitude,
while compliance was shown between tax assessment and the Nigeria tax
law. On discussion of these findings, it was recommended that government
should ensure equitable distribution of the nation’s wealth to justify the
money collected from tax and that government should equally provide
meaningful social infrastructure to reflect the money paid; moreover,
government was expected to give adequate attention to financing
education, to eradicate illiteracy and create employment. Finally, an ethical
element in tax planning has been suggested for further study to stress the
effect of tax avoidance and tax evasion.
