The Perception of Corporate Taxpayers’ Compliance Behaviour under Self-assessment System in Nigeria

Abstract

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