尼日利亚的税务管理和个人所得税合规:PLS-SEM方法

Odunayo Olamide Olaniyi, T. Ayoola, Olatunde Wright, Olateju Dolapo Aregbesola, P. Kolawole
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引用次数: 0

摘要

增加支持基本国家职能所需的税收是相关税务机关面临的一项重大挑战,特别是在经济发展不充分的发展中国家。税收管理部门不断寻求解决的特殊问题,如税收导向不佳和非正规部门占主导地位等,加剧了这一挑战。本文考察了税收管理(以税收教育、税收支持服务、税收处罚和税收管理效率为代表)对尼日利亚个人所得税合规的影响。采用调查设计,通过对尼日利亚三个州随机选择的个人纳税人进行结构化问卷调查获得数据,从而获得365份可用数据集。采用偏最小二乘结构方程模型(PLS-SEM)对研究假设进行检验。统计结果显示,税收教育、税收处罚和税收行政效率显著正向影响个人所得税合规,而税收支持服务对个人所得税合规的影响为负向且不显著。税收征管有效性是提高个人所得税纳税合规性和增加税收收入的关键。考虑到优化税收合规和收入的需要,税收管理需要使用有效和高效的教育模式、执法模式和官僚模式,不断发展系统(政策、战略和原则)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Tax administration and personal income tax compliance in Nigeria: A PLS-SEM approach
Increasing tax revenue required to support basic state functions is a crucial challenge for relevant tax authorities, especially in developing countries where economic developments are inadequate. This challenge is amplified by peculiar issues such as poor tax orientation and informal sector dominance, among others, which the tax administration continuously seeks to resolve. This paper examines the effect of tax administration (represented by tax education, tax support service, tax penalty, and tax administrative efficiency) on personal income tax compliance in Nigeria. Using a survey design, data were obtained through a structured questionnaire administered to randomly selected individual taxpayers from three States of Nigeria, resulting in a usable data set of 365 responses. Partial Least Square Structural Equation Modelling (PLS-SEM) was applied to test the study's hypotheses. The statistical results show that tax education, tax penalty, and tax administrative efficiency significantly and positively influence personal income tax compliance, while tax support services have a negative and insignificant influence on personal income tax compliance. Tax administration effectiveness is crucial in enhancing personal income tax compliance and increasing tax revenue. Given the need to optimise tax compliance and revenue, tax administration needs to constantly evolve systems (policies, strategies, and principles) using effective and efficient education models, enforcement models, and bureaucratic models.
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