Original Research Article | OPEN ACCESS
Employment Status, Gender and Tax Compliance Behaviour of Informal Sector Operators in Nigeria

Anthony O. Garuba1 Dominic Eichie2

; 1Western Delta University, Oghara. Delta State.; 2Bursary Department, University of Benin, Benin City, Nigeria.;

For correspondence:-  Anthony Garuba   Email: anthonygaruba@yahoo.com

Received: May 6 2022        Accepted: June 26 2022        Published: June 30 2022

Citation: Garuba AO.Eichie D. Employment Status, Gender and Tax Compliance Behaviour of Informal Sector Operators in Nigeria. Account Tax Rev 2022; 6(2):87-104 doi:

© 2022 The authors.
This is an Open Access article that uses a funding model which does not charge readers or their institutions for access and distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0) and the Budapest Open Access Initiative (http://www.budapestopenaccessinitiative.org/read), which permit unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited..


The major problem of administering income taxes in Nigeria is in the area of collecting taxes from operators in the informal sector. The issue of tax evasion has become a global phenomenon and the hardest hit are the developing nations in Sub-Saharan Africa. Tax non-compliance in Nigeria is grave and problematic, resulting in a huge shortfall in revenue that would have accrued to the government for developmental projects. No doubt there is a need to improve compliance and bring more taxpayers into the tax net especially those that have been evading tax. The government can improve its tax revenue base by strengthening its tax system. Taxation is one of the significant ways that a government can boost its internally generated revenue in this era of COVID-19 (Coronavirus) pandemic across the globe. Therefore, the objective of this study is to critically examine the impacts of employment status and gender (as demographic factors) on informal sector operators' tax compliance in Nigeria. The survey research design was employed in gathering data. While the Statistical Package for Social Sciences (SPSS, version 17) and econometric techniques were applied in analysing the data. The results of the study showed that employment status has a positive relationship with informal sector operators' tax compliance in Nigeria. It was, therefore, recommended amongst others that there should be enforcement of tax laws and zero tolerance for an infraction.

Keywords: Employment, Tax compliance, evasion, income and informal sector

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