Original Research Article | OPEN ACCESS
Where Lies the Compliance? A Value Chain Analysis of Tax Morale and Compliance among Self-Employed Taxpayers in a Developing Economy

Agbetunde Lateef Ayodele1 , Olalekan Akinrinola2 , Augustine Adesanya Adekoya3 ,

1Department of Accountancy, Yaba College of Technology, Lagos, Nigeria; 2Department of Accounting and Finance, Caleb University, Imota, Lagos; 3Department of Accounting, Babcock University, Ilishan-Remo, Ogun State, Nigeria..

For correspondence:-  Agbetunde Ayodele   Email: lateef.agbetunde@yabatech.edu.ng

Received: March 20, 2020        Accepted: March 31, 2020        Published: March 31, 2020

Citation: Ayodele AL, Akinrinola O, Adekoya AA, Where Lies the Compliance? A Value Chain Analysis of Tax Morale and Compliance among Self-Employed Taxpayers in a Developing Economy. Account Tax Rev 2020; 4(1):30-45 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 study examined the effect of tax morale on compliance among the self-employed taxpayers, using tax compliance value chain (TCVC) analysis. It adopted the survey research design on taxpayers from selected states in South-West, Nigeria. Stratified purposeful sampling technique was used to select the respondents, using a validated questionnaire for data collection. The study found that tax morale had a significant effect on compliance, even at each point on the tax compliance value chain. The study recommended fairness, accountability, transparency and service oriented performance. 

Keywords: Self-employed, Tax compliance, Tax compliance value chain, Tax morale, developing economy


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