An Empirical Study Of Economic And Behavioural Determinants Of Tax Compliance

IN ANAMBRA STATE CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY Tax is a major source of government revenue in any planned economic system. However, the extent to which taxpayers comply with the stipulated tax laws, thereby avoiding the need for aggressive tax planning by the government by reducing the level of recorded tax avoidance and evasion attempts, is an important factor in determining this source of revenue flow to the government. As at present no economy has recorded a hundred per cent compliance to her tax system. Hamm (1995) noted that of 117 million Income tax forms retur…