Abdurafiu Noah

Bio: Abdurafiu Noah is an academic researcher from University of Ilorin. The author has contributed to research in topics: Value-added tax & Indirect tax. The author has an hindex of 3, co-authored 4 publications receiving 84 citations. Previous affiliations of Abdurafiu Noah include Coventry University.

The Ethics of Tax Evasion: Perceptual Evidence from Nigeria

Abstract: Tax evasion has the effect of distorting the principle of perfect market resource allocation with rippling effects on the state of infrastructures. Tax evasion in most developing countries is so rampant and this development is much exacerbate by the fact that not many of these countries have made an effort to measure the ethical reasons that taxpayers give, the extent of this problem and at the same time analyze its impact. Thus, this study is directed towards understanding the behaviour of taxpayers towards tax evasion in Nigeria. The study made use of statistical test for population means and level of significance tests to evaluate the hypotheses formulated for the study. The study shows that the hypothesis that tax evasion is ethical sometimes is not accepted. The study also found that the level of tax evasion when government is corrupt is significantly higher than when it relates to other views expressed on government discrimination, unjust treatment and tax affordability. There are indications from the study that the various arguments that respondents gave to justify tax evasion include government corruption, unfair treatment of citizens, tax affordability and unfavourable tax system. This shows that the responsiveness of government in terms of accountability, human right treatment and optimal tax rate play a significant role in the payment of taxes. The Government and other policymakers should find the results of this study useful in discouraging tax evasion and in developing tax policies aimed at minimizing tax evasion.

Corporate environmental accountability in Nigeria : an example of regulatory failure and regulatory capture

Abstract: Purpose: The purpose of this study is to investigate how state regulations become ineffective in holding corporations accountable for environmental degradation in an emerging economy context, with a specific focus on oil and gas and cement industry in Nigeria Design Methodology: The study draws on capture theory to bring out the factors that have rendered redundant the state intervention to make corporations accountable for their environmental activities. The research setting is the oil and gas and cement industry in Nigeria. Data for the study are derived from both documentary analysis and semi-structured interviews and analysed using a thematic technique. Findings: The findings of the paper demonstrate a regulatory failure to hold corporations to account for their environmental activities. A lack of political will, outdated regulations and the manipulation of the regulators, all have played a part in preventing corporations from being accountable for their activities. In addition, the widespread elite corruption in the country has provided corporations with leeway to manipulate their environmental accountability practices. The study emphasises the need for continuous review of the regulations and efforts to reduce corruption in order to promote corporations' environmental accountability in Nigeria. Originality value: The study adds to the debate on corporate environmental accountability practices engendering insights from the Nigerian oil and gas and cement industry. The paper demonstrates how companies in emerging economies can capture state regulations and how rendering environmental accountability becomes more of a rhetoric than a reality with little impacts on the welfare of people and society.

Research Design: Qualitative, Quantitative, and Mixed Method Approaches

Abstract: หนงสอเรอง การออกแบบการวจย: วธการวจยเชงคณภาพ วธการวจยเชงปรมาณ และวธการวจยแบบผสม (Research Design: Qualitative, Quantitative, and Mixed Method Approaches) เปนหนงสอทเรยบเรยงเพออธบายเกยวกบความแตกตางของกระบวนทศนการวจยทง 2 แบบ ไดแก การวจย เชงปรมาณ และการวจยเชงคณภาพ และความจำเปนของประเดนปญหาการวจยทตองนำกระบวนทศนทง 2 มารวมกนหาขอคนพบเพอนำไปสผลการวจยทสามารถนำผลการวจยไปใชประโยชนไดอยางจรงมากยงขน เรยกวา “การวจยแบบผสมผสาน” ซงเปนหนงสอทอธบายวธการวจยทง 2 ประเภทไดอยางชดเจน และการรวมกนของกระบวนทศนการวจยทง 2 แบบอยางลงตว

Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria

Abstract: Tax is an important stream of revenue for government’s development projects. However, tax compliance among SMEs is poor. Therefore, this study was conducted using SMEs in Zaria, North-Central Nigeria to evaluate and rank the factors that encourage non-compliance with tax obligation by SMEs. It was found that high tax rates and complex filing procedures are the most crucial factors causing non-compliance of SMEs. Other factors like multiple taxation and lack of proper enlightenment affect tax compliance among the SMEs surveyed only to a lesser extent. Therefore, it is recommended that SMEs should be levied lower percentage of taxes to allow enough funds for business development and better chances of survival in a competitive market. The government should also consider increasing tax incentives such as exemptions and tax holidays as these will not only encourage voluntary compliance but also attract investors who are potential viable tax payers in the future.

The Determinants of Tax Morale and Tax Compliance: Evidence from Jordan

Abstract: This paper investigates how individuals determine their tax morale levels and tax compliance decisions. Using a questionnaire survey and a multivariate tests procedure, the paper revealed that tax evasion is morally acceptable in Jordan under some circumstances, indeed there could be an affirmative duty to evade taxes since the government is perceived to be highly corrupted. The findings also show that while the extent of the governmental corruption has a positive (negative) effect on tax non-compliance (tax morale), the efficient expenditure of governmental tax revenues has a negative (positive) impact on tax non-compliance (tax morale). The individuals’ tax non-compliance decisions are likewise positively affected by the tax rates and by the taxation system’s being perceived as unjust, but decline with the increase of audit rates and the subsequent penalty rates. The degree and effectiveness of these determinants are dependent on the individual’s level of risk aversion, financial constraints and the surrounding referent groups. The results also confirm that individual factors play a significant role in determining the level of tax morale. Overall, the tax morale level and the compliance decision of an individual are greatly influenced by gender, age, educational level, occupational status and religious background.

Determinants of Tax Compliance: A Review of Factors and Conceptualizations

Abstract: This paper aims at providing a review of the factors that determine taxpayer compliance from a social marketing point of view. Data was obtained from 18 empirical studies published between 1985 and 2012 from across the globe. The findings made several revelations. First, too many and different explanatory factors have been proposed in the literature making comparison of findings across several studies difficult. Second, several researchers proceed without a theoretical framework to help guide the selection of independent factors. Since the use of theory enhances understanding of the major factors that affect a phenomenon, this deficiency has left the tax literature without a meaningful convergence on the key determinants. Third, aggregate analysis showed that attitudinal, normative and subjective control variables were on the overall good predictors of tax compliance. The findings suggest the following implications for research and policy action. First, it is recommended that future studies should seek to develop a few theory based set of relevant determinants of tax compliance that can yield accurate predictions. Second, tax policy makers are advised to desist from exclusive use of the conventional coercive methods (subjective control factors) normally used to compel tax compliance; instead they should take a balanced approach to tax enforcement that will also encourage voluntary compliance through change of attitudes and norms.