Taxpayers’ Demographic Characteristics and Tax Compliance: Evidence from Edo State of Nigeria

Abstract

The main aim of the study was to evaluate the impact of taxpayers‘ demographic characteristics on tax compliance in Edo State, Nigeria using survey research design (closed ended questionnaire) to gather the data). A total of three hundred and eighty-five copies of the questionnaire were used for the analysis of the study. The multiple regression analysis was employed to test the hypotheses of the study. The result of the inferential statistics employed revealed that in Edo State, taxpayers‘ education level has positive and significant influence on tax compliance; Taxpayers‘ income level has negative significant effect on tax compliance; and taxpayers‘ religious background has significant positive influence on tax compliance. The study recommends that government should increase the level of tax education to middle class bracket to improve their tax compliance.