September 10, 2025Contemporary research analysis journal.

Tax Compliance Cost, Tax Based Broadening and Tax Revenue in Nigeria

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Authors

UJUWEJIYAN Juliet OOOKOLIE Augustine OkeDelta State University EOEbiaghan Frank OritsDelta State University

Discussion

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Implication

Analysis reveals that tax compliance cost and tax-based broadening do not significantly enhance tax revenue in Nigeria, suggesting a need for better tax administration.

Key Points

The findings indicate that tax compliance cost and tax-based broadening have insignificant positive effects on tax revenue in Nigeria.
Over the study period, improvements in tax compliance mechanisms were not sufficient to significantly boost tax revenue levels.
The methodology involved the use of OLS regression models to analyze data from 1995 to 2024 to assess the relationships between variables.
Strengthening tax administration and adopting digital technologies could promote higher compliance and broaden the tax base.

Cite This Study

Juliet et al. (2025) studied this question.

synapsesocial.com/papers/68c23e02b210217d64790ba3 https://doi.org/10.55677/craj/06-2025-vol02i07

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Implication

Analysis reveals that tax compliance cost and tax-based broadening do not significantly enhance tax revenue in Nigeria, suggesting a need for better tax administration.

Tax Compliance Cost, Tax Based Broadening and Tax Revenue in Nigeria

Discussion

Member takes

Implication

Key Points

Cite This Study

Tax Compliance Cost, Tax Based Broadening and Tax Revenue in Nigeria

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider