The Impact of Tax Payers Education on Tax Compliance in Some Selected L.g.a’s in Kano State
Student: Bello Ibrahim Mohammed (Project, 2025)
Department of Accounting
Bayero University, Kano, Kano State
Abstract
Tax compliance remains a major challenge in Nigeria, particularly due to low awareness and negative perceptions of taxation among citizens. This study examines the impact of taxpayer education on tax compliance in eight selected local government areas in Kano State, focusing on how different forms of education influence the attitudes and behaviors of taxpayers. The study is grounded on the theory that taxpayer education—delivered through print media, electronic media, interaction with tax authorities, and the self-assessment system—can play a crucial role in improving voluntary tax compliance.A structured questionnaire was used as the primary data collection instrument and administered to 400 individuals, out of which 348 valid responses were analyzed using SPSS (Statistical Package for the Social Sciences). The analysis employed descriptive statistics to examine demographic distributions and general trends, and inferential statistics, including regression analysis and hypothesis testing, to assess the strength and significance of relationships between taxpayer education and compliance.The findings show that all four forms of taxpayer education examined have a statistically significant positive influence on tax compliance. Notably, electronic media education and interaction with tax officials had the highest levels of impact, suggesting that direct and accessible communication channels are more effective in promoting compliance. The study further highlights that a lack of awareness and insufficient engagement are key barriers to effective compliance in the local governments studied.The research concludes that improving taxpayer education through tailored, consistent, and widespread communication efforts can lead to enhanced tax compliance. It recommends that tax authorities at both state and federal levels invest in more proactive education campaigns, leverage media platforms, and ensure ongoing engagement with taxpayers to build trust and improve the efficiency of the tax system.
Keywords
For the full publication, please contact the author directly at: Hussainbello2007@gmail.com
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Institutions
- Al-Hikmah University, Ilorin, Kwara State 2
- AL-ISTIQAMAH UNIVERSITY, SUMAILA, KANO STATE 1
- Al-Qalam University, Katsina, Katsina State 5
- Alex Ekwueme Federal University, Ndufu-Alike, Ebonyi State 87
- Alvan Ikoku College of Education, Imo State, (Affl To Univ of Nigera, Nsukka) 11
- Ambrose Alli University, Ekpoma, Edo State 478
- Anambra State College of Health Technology, Obosi, Anambra State 1
- Auchi Polytechnic, Auchi, Edo State 501
- Auchi Polytechnic, Auchi, Edo State. (affl To Nnamdi Azikiwe University, Awka) 3
- Audu Bako College of Agriculture Danbatta, Kano, Kano State 54