A Review of the Effect of Personal Income Tax Determinants on Tax Compliance Among Micro Enterprises in Taraba State

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Authors: Mohammed Mahmud Kakanda and Halliru Aliyu Saleh

Abstract

The purpose of this paper is to review the previous studies that assess the effect of personal income tax determinants on tax compliance among micro-enterprise in Taraba State. Therefore, the study conclude that tax authorities in Taraba State prioritize continuous taxpayer education to enhance tax knowledge among micro enterprises, while also strengthening enforcement measures such as audits and sanctions to increase the probability of detection and discourage evasion. Improving the quality of tax services through transparency, efficiency, and the use of modern technology is equally essential to encourage voluntary compliance. Furthermore, the fairness of the tax system should be addressed by simplifying tax rates, ensuring equity across taxpayers, and linking revenues to visible public services. Finally, rebuilding trust in government requires greater accountability, anti-corruption initiatives, and effective utilization of tax revenue in ways that directly benefit taxpayers.

Keywords: Personal income tax, Tax fairness, Tax service quality, Trust in Government and Tax compliance

13. 2024 - NIJAF - 16 - 213 Mohammed ET AL..pdf

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