Determinants Of Personal Income Tax Compliance In Nigeria

ABSTRACT    This study examined the determinants of personal income tax compliance in Nigeria. Questionnaires were administered to generate the necessary primary data, which were analysed descriptively. A total of eight-four questionnaires were administered to tax payers in Benin City. The chi-square method was used in test the various hypotheses. Review of relevant literatures were carried out in order to get a deeper in sigh and proper understanding of the project. The result shows that there is a significant relationship between “demographic variables” and personal income tax…