Original Research Article | OPEN ACCESS
Taxpayers’ Registration and Personal Income Tax Compliance in Nigeria: A Review of Literature

O. Eiya, K. A. Soyinka,

Department of Accounting, University of Benin, Benin City.;

For correspondence:-  O. Eiya   Email:

Received: 25 Augus, 2018        Accepted: 19 September, 2018        Published: 30 September 2018

Citation: Eiya O, Soyinka KA, Taxpayers’ Registration and Personal Income Tax Compliance in Nigeria: A Review of Literature. Account Tax Rev 2018; 2(3):90-102 doi:

© 2018 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

This paper examines extant literature that is related to Taxpayers registrationandpersonal income tax compliance in Nigeria with a view to identifying gaps for further extensive empirical consideration. Taxpayers are always looking for means to reduce or avoid their tax liability, and this has led to some high-level of tax non-compliance in both advanced and emerging countries. The paper is centered on delinquency theory and fiscal psychology theory. This paper, therefore, present a review of extent of extant literature on taxpayers registration and personal income tax compliance. The methodology employed in the study was purely exploratory library and desktop study that is based on an in-depth review of existingliterature on the topical issues. The paper identified gaps that require hardcore empirical investigation to reduce mixed result observed in the results of literature reviewed.

Keywords: Keywords: Personal income tax, Tax awareness, Tax compliance, Tax education, Taxpayer registration, Taxpayer identification number.


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