GENDER DIVERSITY AND TAX COMPLIANCE IN LAGOS STATE
GENDER DIVERSITY AND TAX COMPLIANCE IN LAGOS STATE

Summary/Abstract: The expected tax revenue in Lagos State based on its legal or tax law is much larger than the tax revenues that are actually collected. This shows that some tax payers are not complying with tax law and it creates tax gap. The main objective of this study is to ascertain the effect of gender diversity on tax compliance in Lagos State. The specific objectives of the study are to ascertain how gender differences among small scale entrepreneurs and tax administrators affect income tax compliance in Lagos State. Cross sectional survey design was used for the study. The population of the study was made up of total population of tax payers in all 20 Local Government Areas of Lagos State. Purposive sampling technique was used in selecting sample population. The study reveals significant relationship between gender differences among tax administrators and income tax compliance. The study recommends among others that policy formulators and tax consultants should review the composition of tax administrators in line with gender diversity. Women should be given equal opportunity in the position of authority as tax administrators.

• Details
• Contents