Background of the Study
Taxpayer perception plays a crucial role in shaping tax compliance behavior and public trust in the tax system. In Dass LGA, taxpayers often feel burdened by the practice of double taxation, where they are subjected to taxes from both the local and state governments. This perception of unfair taxation can undermine public trust in the tax system and discourage tax compliance. This study aims to explore taxpayer perceptions of double taxation in Dass LGA and understand how these perceptions influence compliance and attitudes toward the local tax system.
Statement of the Problem
Taxpayers in Dass LGA have expressed concerns over double taxation, which they believe places an unfair financial burden on them. This perception of double taxation can lead to resistance to tax payment and a lack of cooperation with tax authorities. This study will assess how taxpayers in Dass LGA view double taxation and how these perceptions affect their compliance behavior.
Aim and Objectives of the Study
Aim: To examine taxpayer perception of double taxation in Dass LGA.
Objectives:
To explore the perceptions of taxpayers regarding double taxation in Dass LGA.
To examine the impact of taxpayer perception of double taxation on tax compliance behavior in Dass LGA.
To recommend strategies for improving taxpayer perceptions and compliance in relation to double taxation in Dass LGA.
Research Questions
What are the common perceptions of taxpayers regarding double taxation in Dass LGA?
How do taxpayer perceptions of double taxation influence their compliance behavior in Dass LGA?
What strategies can be adopted to improve taxpayer perceptions of the tax system in Dass LGA?
Research Hypothesis
H₀: Taxpayer perceptions of double taxation do not significantly affect their tax compliance behavior in Dass LGA.
H₀: There is no significant relationship between the perceived unfairness of double taxation and taxpayers' willingness to comply with tax obligations in Dass LGA.
H₀: Strategies to improve taxpayer perceptions of double taxation will not significantly increase tax compliance in Dass LGA.
Significance of the Study
The study will provide valuable insights into how taxpayer perceptions of double taxation influence their behavior, which is critical for improving tax compliance and fostering a positive relationship between taxpayers and the local government.
Scope and Limitation of the Study
The study will focus on taxpayer perceptions of double taxation in Dass LGA. Limitations may include biases in self-reported perceptions and difficulties in obtaining comprehensive data from taxpayers.
Definition of Terms
Taxpayer Perception: The attitudes and beliefs that taxpayers hold about the tax system, including fairness, efficiency, and effectiveness.
Double Taxation: The imposition of tax by multiple tax authorities on the same income, transaction, or asset.
Tax Compliance: The extent to which taxpayers fulfill their tax obligations as required by law.
Chapter One: Introduction
1.1 Background of the Study
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