Original Research Article | OPEN ACCESS
Slippery Slope Framework and Tax Compliance among Corporate Taxpayers in Nigeria

Rotimi Oladele1 , Abdullahi Shehu Araga2, Ogunwale Olanrewaju Mudashiru3, Adeniran Rasheed Adekunle4

1Department of Accounting, Federal University, Oye-Ekiti, Nigeria; 2Department of Financial Studies, National Open University of Nigeria, Lagos Nigeria.; 3Department of Accounting, Osun State University; 4Department of Accounting, Adekunle Ajasin University, Akungba Akoko, Nigeria.

For correspondence:-  Rotimi Oladele   Email: rotimi.oladele@fuoye.edu.ng

Received: December 31, 2019        Accepted: March 31, 2020        Published: March 31, 2020

Citation: Oladele R, Araga AS, Mudashiru OO, Adekunle AR. Slippery Slope Framework and Tax Compliance among Corporate Taxpayers in Nigeria. Account Tax Rev 2020; 4(1):118-131 doi:

© 2020 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..

Abstract

The impact of slippery slope framework (trust and power) on tax compliance among corporate taxpayers in Nigeria has been examined to ascertain connections if any between the variables of the study. The survey research design was employed using primary data sourced from the administration of (231)two hundred and thirty-one copies of a structured questionnaire on the respondents of three states within the Southwest geopolitical zone of the country. Data obtained were analysed using descriptive statistics and chi-square techniques. Using mean>0.5 (significant) and mean<0.5(insignificant). Average mean of trust and tax compliance equals 0.78>0.5 and that of power of administration 0.28<0.5.The average2) value of 50.89 with value; 0.001<0.05 level of significance implies that trust has a significant influence on tax compliance in Nigeria. Also, the average2) value of 49.06 with sig. value of 0.000<0.05 level of significance implies the existence of a link between the power of administration and tax compliance, though not voluntary compliance .From the above, trust, as confirmed by various studies, influence voluntary compliance. At the same time, though a relationship exists between the power of administration and tax compliance, a larger number of respondent disagreed that tax audit with hatch punishment doesn’t induce compliance. The study, therefore, suggests that the government should demonstrate transparency and accountability in the use of tax proceed to boost public confidence as this will encourage voluntary compliance. The government should use more of tax monies on life-improving projects that impact positively on the citizenry rather than frivolous ones.

Keywords: Slippery slope framework, Trust, Power, Tax Compliance, Corporate taxpayers


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