International Journal of Accounting and Taxation

An Exploratory Analysis of Individual Taxpayers’ Compliance Behaviour in Nigeria: a study of Demographic Differences and Impact
Dr. James O. Alabede

Abstract
Tax noncompliance is a phenomenon, which has attracted attention of policy makers as well as researchers over the years. In an attempt to reverse this phenomenon, researchers had identified demographic factors as most important factors having effect on tax compliance behaviour. However, most of these researchers conducted their studies in the developed economies. To further the understanding of tax noncompliance phenomenon in the developing economies, this study analyses the differences in individual taxpayers’ compliance behaviour across demographic variables using the data extracted through a survey of individual taxpayers in Nigeria. The data were statistically treated using ANOVA technique. The results indicate statistically significant differences in taxpayers’ compliance behaviour across demographic variables of age grouping, income level, employment status and ethnicity. This finding suggests that these demographic factors significantly affect taxpayers’ compliance behaviour in Nigeria. Accordingly, policy makers must pay attention to these demographic factors in reversing the phenomenon and reawaking the spirit of compliance among individual taxpayers in Nigeria.

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