For correspondence:-
Received: 25 Augus, 2018 Accepted: 19 September, 2018 Published: 30 September 2018
Citation: Taxpayers’ Registration and Personal Income Tax Compliance in Nigeria: A Review of Literature. Account Tax Rev 2003; 2(3):90-102 doi:
© 2003 The authors.
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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.
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