Effect of Shaming Tax Delinquents on Income Tax Compliance in Bayelsa state, Nigeria

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Authors: Onwuchekwa, John Chika and Kalaku, Suwoyo

Abstract

This study looked at the effect of shaming tax delinquents on tax compliance in Bayelsa state, Nigeria. A sample of employees of the Bayelsa State Board of Internal Revenue participated in the survey study. A questionnaire with a five-point Likert scale was used to gather primary data. Sixty-seven (67) employees of the Bayelsa State board of Internal Revenue (BSBIR) made up the sample size. Descriptive statistics were utilized to present the data, while multivariate analysis was employed to estimate the regression model created for the study. The analysis showed that, tax penalties had a positive and significant impact on tax compliance, peer pressure had a positive but negligible impact, while, public property seizures had a positive and significant impact on tax compliance in Nigeria. Therefore, the study suggested, among other things, that in order to gradually boost revenue collection, the government, through the appropriate tax authorities, should assess and reintegrate the practice of shaming tax delinquents on taxpayers' behaviour. The tax authorities should clearly explain tax penalties and enforcement in order to encourage taxpayers to demonstrate their commitment to timely tax payment and revenue production in Nigeria. Tax officials should take peer pressure and societal norms into account in their communication and teaching efforts.

Keywords: Shaming tax delinquents, Tax Penalty, Peer Influence, Public Seizure, tax compliance

2025 - NIJAF - 17 - 115 Onwuchekwa & Kalaku.pdf

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