FAIRNESS PERCEPTION AND COMPLIANCE BEHAVIOUR OF SALARIED TAXPAYERS IN NIGERIA

Abstract

This study examines the fairness perception and compliance behaviour of salaried taxpayers in Nigeria. Structured questionnaire were used to elicit respondents` response from the field. The data generated were tested using the Z- test statistical tool. Our results show that there is a positive relationship between types of occupation, and source of income and compliance behaviour of salaried taxpayers. Financial responsibilities, income rate and tax rate have negative relationship with compliace behaviour of salaried taxpayers. We recommended that tax authorities should introduce tax policies that will cussing the effect of taxpayers that have
many dependents and those that are into menial jobs.