The Literacy Level of Tax Compliance in Osun State

ABSTRACT

This study examined the impact of the literacy level of tax compliance in osun state. The primary source of data was used and questionnaires administered to taxpayer in Osun State. The data were analyzed using descriptive method of data analysis to test the hypotheses and base on the findings the standard deviation calculated is greater than the mean value (10.95>9} on the 0.05% level of significant we accept the null hypothesis which stated that there is no significant between taxpayer educational attainment and tax compliance .and reject the alternative hypothesis and since the standard deviation calculated is greater than the mean value (17.66>9} on the 0.05% level of significant we accept the null hypothesis which stated that there is no significant between taxpayer educational attainment and tax compliance and reject the alternative hypothesis. Therefore, we recommend that the government should continue to empower the Osun state Internal Revenue Service to expand the income tax net in the State and bring into the net such persons as are currently not tax compliant.

TABLE OF CONTENTS

Cover page   ----------------------------------------------------------------------------------

Title…………………………………………………………………………………… i

Declaration……………………………………………………………………………. ii

Certification…………………………………………………………………………… iii

Dedication……………………………………………………………………………... iv

Acknowledgement……………………………………………………………………... v

Table of Content……………………………………………………………………… vi

List of Tables………………………………………………………………………….. vii

Abstract………………………………………………………………………………… ix

CHAPTER ONE: INTRODUCTION 

1.1 Background to the Study------------------------------------------------------------------------1 

1.2 Statement of the Problem-----------------------------------------------------------------------3

1.3 Research Questions------------------------------------------------------------------------------4

1.4 Objectives of the Study--------------------------------------------------------------------------5

1.5 Research Hypotheses----------------------------------------------------------------------------5

1.6 Significance of the Study------------------------------------------------------------------------5

1.7 Scope of the Study--------------------------------------------------------------------------------6

1.8. Definition of Terms------------------------------------------------------------------------------6

CHAPTER TWO: LITERATURE REVIEW 

2.1 Conceptual Review-------------------------------------------------------------------------------8

2.1.1 Conceptual Framework-------------------------------------------------------------------------13

2.2 Empirical Review-------------------------------------------------------------------------------14

2.3 Theoretical Review-----------------------------------------------------------------------------17

2.3.1 Theoretical Framework

CHAPTER THREE: METHODOLOGY 

3.1 Area of Study………………………………………………………………………… 21

3.2 Research Design……………………………………………………………………… 21

3.3 Population, Sample size and Sampling Techniques………………………………….. 21

3.4 Sources of Data and Data Collection Method……………………………………...…21

3.5 Research Instruments……………………………………………………………….....22

3.6 Re-statement of Hypothesis………………………………………………………….. 23

3.7 Method of Data Analysis…………………………………………………………….. 23

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS 

4.1 Data Presentation and Analysis

4.2 Test of Hypothesis  

4.3 Discussion of Findings 

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS 

5.1 Summary

5.2 Conclusion

5.3 Recommendations

5.4 Contribution to Knowledge

5.5 Limitation of the study

5.6 Suggestions for Further Study

References

Appendices