Tax compliance behaviour The compli

Tax compliance behaviour
The compliance behaviour of the respondents towards tax rule and regulations are presented in Table 7. The Table reveals that about 28% of the respondents complied with tax rule and regulations in declaring their income for tax purpose and this leaves about 76% of the respondents as non-compliant. Almost the same result as in income reporting compliance was also obtained on tax claims reporting as only minority (22%) of the respondents were compliant. This result was expected considering the tax claims normally accompany income reporting. Moreover, the result reflected the fact that most of the respondents (52%) derived their income from salaries whose tax is with held at point of payment and they did not consider it necessary to report other extra source of income for tax. Table 7 also indicates that about 48% of the respondents fully complied with tax rules regarding return filing while the remaining 52% of the respondents did not comply with the tax rule. This result is not surprising considering that a great number ofthe respondents were salary earners and had their taxes deducted at point of payment perhaps this might have influenced their behaviour. The descriptive statistics on tax payment compliance indicate that about 40% of the respondents fully complied and that leaves 60% as noncompliant. However, in the overall compliance, only about 11% of the respondents complied with income reporting, tax claims reporting, return filing and tax payment as stipulated by tax rule and regulations; therefore leaving majority of the respondents (89%) as non-compliant. The result indicates that tax non-compliance is a great problem in Nigeria.

Kết quả (Việt) 1:

Thuế tuân thủ hành vi The compliance behaviour of the respondents towards tax rule and regulations are presented in Table 7. The Table reveals that about 28% of the respondents complied with tax rule and regulations in declaring their income for tax purpose and this leaves about 76% of the respondents as non-compliant. Almost the same result as in income reporting compliance was also obtained on tax claims reporting as only minority (22%) of the respondents were compliant. This result was expected considering the tax claims normally accompany income reporting. Moreover, the result reflected the fact that most of the respondents (52%) derived their income from salaries whose tax is with held at point of payment and they did not consider it necessary to report other extra source of income for tax. Table 7 also indicates that about 48% of the respondents fully complied with tax rules regarding return filing while the remaining 52% of the respondents did not comply with the tax rule. This result is not surprising considering that a great number ofthe respondents were salary earners and had their taxes deducted at point of payment perhaps this might have influenced their behaviour. The descriptive statistics on tax payment compliance indicate that about 40% of the respondents fully complied and that leaves 60% as noncompliant. However, in the overall compliance, only about 11% of the respondents complied with income reporting, tax claims reporting, return filing and tax payment as stipulated by tax rule and regulations; therefore leaving majority of the respondents (89%) as non-compliant. The result indicates that tax non-compliance is a great problem in Nigeria.