Taxpayers Behaviour and Tax Compliance Outcomes: Function of Tax Justice in Nigeria

Abstract

A successful fiscal policy particularly on tax administration is all about the efficiency, effectiveness and economy of tax compliance which measured by the compliance level. The objective for this study was to study the impact of Tax Justice on the taxpayers behaviour and consequential tax compliance. The principle of tax justice will be considered in the context of resolving a conflict of interest concern. This is because the contents of the tax system, particularly the determination of the level of tax charges and the regulations that apply to them, clearly demonstrate a contradiction between the interests of the government and those of the taxpayer. And it is in this framework that tax law must be supported in order to ensure that the contents of the tax system are of high quality. The primary data research design used with well structured questionnaire distributed online through the WhatsApp platform and responses obtained from 163 respondents out of 220 distributed, representing a 72% response rate. SPSS was used for the descriptive and inferential statistical analysis using the regression estimation and testing the data for quality assurance. The study found out that there is a positive significant relationship between tax justice and voluntary compliance outcomes, revenue compliance outcomes and integrity compliance outcomes. The study thus concluded that tax justice significantly impacts on the taxpayers behaviour and consequent compliance with the tax obligations.