Tax payer Education and Tax law Enforcement on Level of tax Revenue Generation in Nigeria
Abstract
Tax revenue is considered as a necessary imperative for attainment of sustainable growth and development. This requires can environment where both taxpayers and tax officials have appropriate knowledge of their roles and responsibilities. This study aim at establishing empirically the relationship among tax payer education and law enforcement on the level of tax revenue in Nigeria. Ex-post facto research design is employed and considered suitable because it is concerned with analysis of data on past events to explain the behavioural relationship, effect or differences between variables. Data were collected from the central bank of Nigeria statistical bulletin and Federal Inland Revenue service pro mass. The analytical techniques used include stationarity, Johansen co-integration, error correction model and granger causality tests. The findings reveal positive sensitivity of law enforcement and tax revenue also positive and significant relationshipwith tax revenue. The study concludes that tax payer education and law enforcement relate positively with tax revenue in Nigeria and recommends that there is need to strengthen legal and regulatory frameworks. This includes improving the enforcement of tax laws and ensuring that legal measures serve as reliable collateral for tax revenue. Policymakers should consider initiatives to enhance the capacity and effectiveness of law enforcement agencies in dealing with tax-related matters.
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