THE EFFECTIVENESS OF TAX EDUCATION CHANNELS IN NIGERIA

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THE EFFECTIVENESS OF TAX EDUCATION CHANNELS IN NIGERIA is a well researched topic, it can be used as a guide or framework for your Academic Research.

Abstract

This study aims to identify effective channels for educating taxpayers to improve tax compliance in Nigeria. Data obtained from administrated questionnaires on corporate and individual taxpayer-respondents sampled from within and around industrial clusters in Lagos state where analyzed using ‘effectiveness of marketing metrics’.

Research results show that direct education by the tax authority is the most effective channel of educating taxpayers in Nigeria as the types of taxes, mode and amount of payment, effective due date for payment, and benefits of tax paid are clearly disseminated to taxpayers and taxpayers questions accurately answered by tax administrators, increasing taxpayer education and compliance to tax obligations, necessitating increased taxpayer education directly by tax administrators.

INTRODUCTION

Education of taxpayers on their fiscal obligations
are the important administrative assignment of tax
authorities the world over. Knowledge of the
operations, levies imposed, their determination,
handling procedures of grievances emanating the
imposition of the levies, payment of the levies,
mode and timing of payment, location of tax
authorities, application of revenues generated
from various levies imposed, benefits of its
application, and punishment to erring taxpayers
seen in the theory and practice of fiscal policy and
administration as germane to clear doubts in the
minds of taxpayers and stir, convince, and compel
them to fulfill their financial obligations to the state.

Tax education is akin to marketing as it is in effect,
expected to increase taxpayer compliance to fiscal
responsibilities and increase tax revenues. Pratt,
McCabe, Cortes-Jimenez, and Blake (2010) argued
that these actions need to be evaluated from time to
time to ascertain their effectiveness. Though the tax
authorities have no competitors, the effectiveness
of their education programs is essential for
increased tax revenues generation.

Pratt et. al. (2010) added that the effectiveness of marketing
(taxpayer education) must be to attract customers
(taxpayers) and assess the expenditure impact and
return on investment achieved. Webster (1995)
associated marketing effectiveness to enhanced
Satisfaction, long-term growth. Agostinelli and
Gribe (2002), Chang (2002), and Shao (2002)
noted that customer education via advertising
changes their perception about the issue they are
being educated about The Westminster City Council, WCC (2011)
proposed a clear identification of the target
taxpayer, the traditional media channel to use
focusing on the quality and not the quantity of
coverage.

On the ideal channel to for use, the Westminster City Council (2011) noted no ideal the channel exists but the choice depends on the tax
authority and the audience to reach but argued that
effective communication requires a good
continuous evaluation of its effectiveness. The
WCC (2011) opined that proper evaluation of
communication to taxpayers must be evidenced-
based involving a reputation tracker survey and
the reporting Dashboards for internet-based
communication channels. Channel effectiveness
according to Amber, Kokkinaki, Puntoni and
Riley (2001) is the extent to which
information/marketing has helped an
organization achieves their goals.

Brand

YourPastQuestions Brand

Additional information

Type

Project Topic and Material

Category

Accounting

No of Chapters

5

Reference

Yes

Format

PDF

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