Article Details : |
| | Article Name : | | Factors Influencing Effective Tax Collection in
Informal Sector in Kano State, Nigeria:
A Preliminary Study
| Author Name : | | USMAN SANI KOFAR WAMBAI
CHEK BIN DERASHID
IDAWATI BINT IBRAHIM | Publisher : | | Bridge Center | Article URL : | | | Abstract : | | The purpose of this preliminary study is to examine the
relationship between awareness, public governance quality, tax
incentives, ease of paying tax, income, and penalty on effective tax
collection from the informal sector in Kano, Nigeria. Data were sourced
from 30 tax collectors who answered questions on a variety of issues
from the questionnaire administered. The statistical package for social
sciences (SPSS) was applied to conduct descriptive statistics on the
variable under investigation with a view to examine the minimum,
maximum, mean and standard deviation values. Similarly,
preliminary reliability and validity tests on the variables under
examination were conducted. The results show that all variables are
significantly interrelated with acceptable mean values, Cronbach’s
Alpha coefficients and Keiser Meyer Olkin (KMO) measure of sampling
adequacy. The results also indicate that the independent variables
have a significant influence on the dependent variable (effective tax
collection). Therefore, the study recommends that an all-inclusive
study can be conducted using the same variables but with a higher
population and a broader scope.
| Keywords : | | Influence, Informal, Effective, Taxation, Nigeria. |
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