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| The Nexus between Taxpayer Service Delivery and Voluntary Compliance in Nigeria |
Onatuyeh Aruobogha Edwin and Aniefor, Sunday Jones
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Abstract:
This study examines the nexus between taxpayer service delivery and voluntary tax compliance based on the theoretical framework that there exist a relational social contract between government and the citizens. Specifically, the study reviews a number of ways that tax authorities can enhance tax compliance in Nigeria through the use of information technology to provide improved taxpayer service delivery. Drawing on field interviews and a survey of 150 respondents (comprising tax administrators and tax payers) randomly selected from the three senatorial districts of Delta State, results obtained using tabular z-scores statistic and the grand mean method revealed that the use of information technology to improve service delivery to tax payers in the country can enhance voluntary tax compliance. The study highlighted some of the ways that activities might be monitored so that only cost-effective measures are implemented. The study concluded with some recommendations including the need for government to consider investing more in information technology by computerizing the tax operations across the country as this is one of the major ways that taxpayer service delivery could be improved through ICT
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