Background of the Study
Tax fairness is a critical determinant of tax compliance, influencing taxpayers' willingness to meet their obligations. Taxpayers often assess fairness based on equity, transparency, and the proportionality of tax rates to their income levels. In Zaria LGA, perceptions of tax fairness remain a contentious issue, as individuals question whether the tax system equitably distributes the tax burden and provides adequate returns in public services.
Globally, a perceived lack of fairness in tax systems can lead to evasion, reduced compliance, and public dissatisfaction. In Zaria LGA, where economic disparities exist, understanding taxpayers' perceptions of fairness is essential for formulating policies that encourage voluntary compliance and strengthen the tax administration system. This study explores how individual taxpayers perceive the fairness of the tax system in Zaria LGA.
Statement of the Problem
Taxpayers in Zaria LGA often perceive the tax system as inequitable, with a disproportionate burden placed on certain groups. This perception can undermine trust in the tax system and reduce compliance rates. This study examines individual taxpayers’ perceptions of tax fairness in Zaria LGA to address these concerns.
Aim and Objectives of the Study
To examine individual taxpayers’ perceptions of tax fairness in Zaria LGA.
To identify factors influencing perceptions of fairness among taxpayers in Zaria LGA.
To propose strategies for improving perceptions of fairness in the tax system.
Research Questions
How do individual taxpayers in Zaria LGA perceive the fairness of the tax system?
What factors influence perceptions of tax fairness among taxpayers in Zaria LGA?
What strategies can improve perceptions of tax fairness in Zaria LGA?
Research Hypotheses
Individual taxpayers in Zaria LGA do not perceive the tax system as fair.
Factors influencing perceptions of fairness do not significantly impact compliance.
Proposed strategies do not significantly improve perceptions of fairness.
Significance of the Study
This study offers insights into taxpayers’ perceptions of fairness in Zaria LGA, assisting policymakers in developing equitable tax policies that foster trust and compliance.
Scope and Limitation of the Study
The study focuses on individual taxpayers in Zaria LGA, exploring their perceptions of tax fairness. Limitations include the subjective nature of fairness perceptions and potential sampling biases.
Definition of Terms
Tax Fairness: The equitable treatment of taxpayers in the tax system.
Perception: Taxpayers' understanding and interpretation of fairness.
Tax System: The structure and regulations governing tax collection and administration.
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