Munich Personal RePEc Archive

Tax Reform and Tax Compliance Behaviour of Companies in Nigeria

Okeke, Clement Ejiofor and Saluadeen, Yinka Mashood (2021): Tax Reform and Tax Compliance Behaviour of Companies in Nigeria. Forthcoming in: Bulletin of Applied Economics

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This paper evaluates the 2007 Company Income Tax (CIT) Reform with respect to improving the tax compliance behaviour of companies in Nigeria. Data for total annual company income tax paid and the total GDP for the respective years of the study were extracted from National Bureau of Statistics records. The study covers a period of twenty years (ten years, 1997-2006 before and ten years, 2008-2017 after the reform). The Wilcoxon Rank Sum Test was used as analysis tool. The study finds companies to be more complaint after the reform than before. The study recommends further reforms in terms of increase in the level of incentives to companies to enhance tax compliance.

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