This study examines the perception of corporate taxpayers on compliance behaviour under\nself-assessment system in Nigeria. Data was gathered using questionnaire survey method.\nThe questionnaires were distributed to the 267 public listed companies in Nigeria. Out of\nwhich 53 were returned and analyzed using the multiple regression statistical method of\nanalysis. The findings in the study revealed that the corporate taxpayers perceived the tax\nlaws to be complex for their understanding. The result also indicated that tax complexity, tax\nfairness, tax responsibility and compliance behaviour were found to be positively and\nsignificantly related. Therefore, the study recommended that the relevant authorities should\nreview and simplify the tax laws for the taxpayers� understanding.
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