Personal Income Tax Compliance in Nigeria: A Generalized Ordered Logistic Regression

Areo, Oluwafadekemi S. and Gershon, Obindah (2020) Personal Income Tax Compliance in Nigeria: A Generalized Ordered Logistic Regression. Research in World Economy, 11 (3). pp. 261-283. ISSN 1923-3981

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Abstract

This paper builds on already existing theoretical and empirical research on the economic and psychological factors used in explaining tax compliance. The likelihood that personal income taxpayers in Nigeria will be tax non-compliant, low tax compliant or tax compliant for either economic or psychological factors and a combination of both factors are evaluated using the Generalized ordered logistic regression. The findings in this paper provide extra information on the mixed results that have been obtained by empirical research on the subject matter of tax compliance by revealing how economic and psychological factors have different likelihood values for individuals to fall into the tax compliant category. This paper recommends that a proper analysis of the peculiar traits of the Nigerian tax system be conducted before decisions are made on either of the economic or psychological factors to be employed, to move personal income taxpayers to the tax compliant category.

Item Type:	Article
Uncontrolled Keywords:	1.Tax compliance 2.Personal income tax 3.Generalised ordered logistic regression 4.Economic factors
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	nwokealisi
Date Deposited:	23 Jan 2024 15:07
Last Modified:	23 Jan 2024 15:07
URI:	http://eprints.covenantuniversity.edu.ng/id/eprint/17737

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