Improving Tax Compliance in Nigeria:

Due to myriad of problems discussed in this book,§Nigeria has neglected or failed to use taxation,§especially personal income tax, as a veritable tool§for revenue generation. The neglect or failure is§reflected in the prevalence of tax noncompliance§evident in the country. Hence, this book examines the§problems of tax noncompliance in Nigeria and how§compliance could be encouraged. To achieve this, the§book relies on a compliance framework termed the Holistic Approach . This approach incorporates§complementary ideas already developed in other§compliance frameworks, such as the Australian Tax§Office s Compliance model, the OECD s Compliance Risk§Management Approach and the Jit B.S. Gill s§Diagnostic Framework developed for the World Bank).§In the main, the holistic approach recognizes that§Nigeria is a developing country with peculiar local§problems and environmental context different from§other countries, especially the developed world. With§this in mind, several existing tax compliance§theories and few hypotheses developed in this book§are used to offer explanations as to the causes of§tax noncompliance and the corrective measures that§could be deployed to control them.