European Academic Research ISSN 2286-4822
ISSN-L 2286-4822
Impact Factor: 3.4546 (UIF)
DRJI Value : 5.9 (B+)
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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