TAX KNOWLEDGE, TAX ATTITUDE, AND PERCEPTION OF TAX FAIRNESS AS PREDICTORS OF TAX COMPLIANCE AMONG TECH WORKERS IN LAGOS STATE, NIGERIA

Abstract

This study explored the role of tax attitude, perception of fairness and tax knowledge as predictors of tax compliance among IT workers in Lagos State. 163 Information technology workers participated in this study. Participants were recruited through purposive sampling, which entails that only participants who are qualified to participate in the study were involved. Research objectives were to determine the relationship tax attitude and tax compliance; to determine the relationship between perception of tax fairness and tax compliance; to investigate the relationship between tax knowledge and tax compliance among Lagos tax payers. Tax Compliance Questionnaire, Tax Attitude Questionnaire, Perception of Tax Fairness Questionnaire, and Tax Knowledge Questionnaire were used. Finding revealed that tax attitude significantly predicted tax compliance. Perception of tax fairness was also found to positively predict tax compliance. Participants’ tax knowledge also positively predicted tax compliance. These findings suggest that tax compliance can be modified through proper intervention programs.