ProcedureAs part of the procedure for data collection, questionnaire which contains likert-type, dichotomous and categorical items was designed and subjected to content and face validity tests with the assistance of tax and research methodology experts. In addition,pre test study was conducted on the instrument using working students of a tertiary institution in Nigeria. The survey questionnaire had a cover letter which explained the purpose of the study and inorder to encourage candid response to the study, the letter also explained the anonymity of the respondents would be maintained.The full survey was conducted from 17th October, 2010 to 6th December, 2010. After series of consultations with relevant Nigerian revenue officers and other individuals, the actual distribution of questionnaires to the respondents commenced through the research assistants on the 8th November, 2010. Respondents were given up to 25th November 2010 to return completed questionnaires to the research assistants. However, at the end of dateline, followed up was made for non response and the completed questionnaire forms were finally retrieved from all research assistants on the 6th December 2010.
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