文章基本信息

标题：Effect of Economic Determinant Variables on Voluntary Taxpayer Compliance among Self-Employed
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作者：Babagana Zanna ; Ahmed Modu Kumshe ; Ijeoma Ogochukwu Anaso 等
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2017
卷号：9
期号：12
页码：166-174
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The paper examines the effect of economic determinant variables on voluntary taxpayer compliance among self-employed individuals in Borno State, Nigeria. Survey research design was used in data collection. The paper used a sample of 105 self-employed taxpayers in Borno State, Nigeria who voluntarily comply. They were grouped into Major, Intermediate and Small. The paper discovered that the level of income and the imposition of penalties by the tax authority do not affect voluntary taxpayer compliance in the State. It that compliance would be easily increased if governments simply imposed more severe fines. This, however, is inconsistent with major theoretical and empirical studies. The paper recommends that further research in this area should include more economic variables and consider working with a larger sample by taking the whole of the population of this study and also including the unregistered self-employed individuals in the study area. Keywords: Economic Determinants, Voluntary Tax Compliance, Borno State Self-employed
其他摘要：The paper examines the effect of economic determinant variables on voluntary taxpayer compliance among self-employed individuals in Borno State, Nigeria. Survey research design was used in data collection. The paper used a sample of 105 self-employed taxpayers in Borno State, Nigeria who voluntarily comply. They were grouped into Major, Intermediate and Small. The paper discovered that the level of income and the imposition of penalties by the tax authority do not affect voluntary taxpayer compliance in the State. It that compliance would be easily increased if governments simply imposed more severe fines. This, however, is inconsistent with major theoretical and empirical studies. The paper recommends that further research in this area should include more economic variables and consider working with a larger sample by taking the whole of the population of this study and also including the unregistered self-employed individuals in the study area. Keywords: Economic Determinants, Voluntary Tax Compliance, Borno State Self-employed
关键词：Economic Determinants; Voluntary Tax Compliance; Borno State Self-employed