TOWARDS A DETERMINATION OF THE BEARING OF CONTACT WITH REVENUE AUTHORITIES ON TAX COMPLIANCE IN SOUTH-SOUTH NIGERIA

Abstract

This research looked at the bearing of contact with revenue authorities on tax compliance
rate amongst eligible tax payers in Nigeria's six south-south geopolitical delineation. This is
anchored on the renewed push for public revenue through the taxation tool, as efforts are
gaining traction in widening the tax net. Relying on the survey research model, primary data
were obtained via a structured questionnaire from a pool of sampled eligible tax payers in
the delineated study zone. The data were analysed descriptively and inferentially using the
Pearson correlation and analysis of variance via the Statistical Package for Social Sciences
(SPSS) version 25. The descriptive and inferential analysis showed that taxpayers who had
contacts with revenue authorities are likely to have a good tax compliance attitude. Since
taxpayers’ interactions with revenue authorities impact their view of the tax system, which in
turn influence their compliance decision, efforts should be made by the tax authority to
ensure that its staff act more responsible, improve service delivery to customers and provide
taxpayers with the needed support.