税收道德和税收文化对纳税遵从的影响

I. Confidence, Epekele Wisdom, Kojo Precious, Bolouimbelemoere
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引用次数: 0

摘要

本研究探讨了税收道德和税收文化对尼日利亚纳税遵从的影响。主要目的是研究税收道德、税收文化和纳税遵从之间的关系。研究采用了调查设计,从尼日利亚巴耶尔萨州的工作人口中有目的性地抽取了 384 名参与者作为样本。数据收集采用结构化问卷,其中包括个人数据和研究假设部分。数据分析采用了推断统计法,特别是回归分析法。回归结果显示,税收道德和税收文化对尼日利亚的纳税情况有很大影响。0.719 的高 R 平方值表明,纳税遵从度中约 71.9% 的变化可归因于税收道德和税收文化的综合影响。这凸显了这些因素在影响纳税人遵守税收法规意愿方面的重要性,即使在考虑了其他潜在预测因素之后也是如此。调整后的 R2 为 0.515,这意味着税收道德和税收文化在不受其他变量影响的情况下继续发挥着显著的影响。此外,F 统计量(13.003)的统计显著性及其相连的 p 值(0.002)再次证明了模型的稳健性,表明无论是税收道德还是税收文化,或者两者都对税收遵从有显著影响。为促进纳税遵从,研究建议开展全面的纳税人教育,宣传积极的税务文化,表彰纳税遵从的个人和组织。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
INFLUENCE OF TAX MORALITY AND TAX CULTURE ON TAX COMPLIANCE
This research explored the influence of tax morality and tax culture on tax compliance in Nigeria. The primary objective is to examine the relationships among tax morality, tax culture, and tax submission. The research utilized a survey design with a sample size of 384 participants selected through purposive sampling from the working population of Bayelsa State, Nigeria. Data was collected using a structured questionnaire, which included sections for personal data and research hypotheses. Inferential statistics, particularly regression analysis, were employed to analyze the data. The outcomes of the regression reveal a substantial impact of tax morality and tax culture on tax submission in Nigeria. The high R-squared value of 0.719 indicates that approximately 71.9% of the variability in tax compliance can be attributed to the combined effects of tax morality and tax culture. This underscores the importance of these factors in shaping taxpayers' willingness to adhere to tax regulations, even after considering other potential predictors. The adjusted R2 of 0.515 implies that tax morality and tax culture continue to exert a notable influence, independent of other variables. Furthermore, the statistical significance of the F-statistic (13.003) and its connected p-value (0.002) reaffirm the robustness of the model, indicating that either tax morality or tax culture, or both, significantly affect tax compliance. To foster tax compliance, the study recommends comprehensive taxpayer education, the promotion of a positive tax culture, and recognition of tax-compliant individuals and organizations.
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