Background of the Study
Tax awareness campaigns are essential for educating taxpayers, particularly in rural areas, where tax compliance rates tend to be lower. In Nigeria, rural areas often face challenges such as limited access to tax-related information, low literacy levels, and distrust of government institutions. Ogun State, a key agricultural state in southwestern Nigeria, has implemented tax awareness campaigns to address these challenges and improve compliance in rural communities (Adeola & Taiwo, 2023).
These campaigns aim to raise awareness about the importance of taxes, explain the benefits of tax compliance, and demonstrate how tax revenues are used for public development. Despite these efforts, rural residents in Ogun State continue to display low compliance, often due to misconceptions about tax systems and a lack of trust in the government (Abimbola & Akintoye, 2024).
This study evaluates the effectiveness of the tax awareness campaigns in Ogun State, focusing on their reach, content, and impact on compliance in rural areas.
Statement of the Problem
Despite the existence of tax awareness campaigns, rural areas in Ogun State have persistently low tax compliance rates. The effectiveness of these campaigns in changing taxpayer attitudes and behavior remains unclear, as many rural residents are still disengaged from the formal tax system (Olawale & Bello, 2024).
This study investigates the effectiveness of tax awareness campaigns in Ogun State, identifying factors that hinder their success and offering recommendations for improvement.
Objectives of the Study
Research Questions
Research Hypotheses
Scope and Limitations of the Study
The study focuses on the tax awareness campaigns in rural Ogun State between 2023 and 2025. Limitations include challenges in measuring the direct effects of campaigns and potential resistance from rural communities toward formal tax systems.
Definitions of Terms