阿夸伊博姆州的宗教信仰与纳税合规情况

Idorenyin Eyibio Bassey, E. Emenyi, S. A. Okpo, D. C. Akpan
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摘要

本研究探讨了阿夸伊博姆州宗教信仰与纳税遵从之间的关系。具体目标如下:评估伊斯兰教与阿夸伊博姆州纳税遵从之间的关系;确定基督教与阿夸伊博姆州纳税遵从之间的关系;确定传统宗教对阿夸伊博姆州纳税遵从的影响。研究采用描述性调查研究设计,样本数量为 92 个。通过问卷收集数据,并采用克朗巴赫-阿尔法(Cronbach Alpha)来测试结构的内部一致性。研究结果表明:伊斯兰教对阿夸伊博姆州的纳税遵从度有积极影响;基督教对阿夸伊博姆州的纳税遵从度有显著影响;传统宗教对阿夸伊博姆州的纳税遵从度有显著积极影响。从研究结果中得出以下结论:伊斯兰教、基督教和传统宗教对阿夸伊博姆州的纳税遵从度有明显的积极影响。根据研究结果,提出以下建议:研究建议纳税人服务,强调税收管理人员是服务提供者,是纳税人作为公共产品和服务的客户的促进者。这项措施将大大有助于提高税收制度的公平性,改善自营职业纳税人的态度。为了改善纳税人的态度,税务机关还应继续定期开展纳税人教育和启蒙计划。还建议改善机构福利,以实现税收管理和惩罚的公平性
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Religiosity and Tax Compliance in Akwa Ibom State
This study examined the relationship between religiosity and tax compliance in Akwa Ibom State. This was achieved through the following specific objectives: to evaluate the relationship between Islamic religion and tax compliance in Akwa Ibom State; to ascertain how the Christianity religion relates to tax compliance in Akwa Ibom State and to determine how the Traditional religion affect tax compliance in Akwa Ibom State. The study used descriptive survey research design with 92 sample size. Data were collected through the use of questionnaires and furthermore, Cronbach Alpha were adopted to test for internal consistency of the construct. The findings of this study were; Islamic religion positively influences tax compliance in Akwa Ibom State; Christianity religion significantly affects the tax compliance in Akwa Ibom State and Traditional religion significantly positively influences the tax compliance in Akwa Ibom State. From the research findings, the following conclusions were drawn, Islamic religion, Christianity religion and Traditional religion has a significant positive effect on tax compliance in Akwa Ibom State. Based on the findings of the study, the following recommendations are made; the study is recommending taxpayers’ service that would emphasis tax administrators are service providers and facilitators to taxpayers as customers for public goods and services. This measure would go a long way to enhance the fairness of the tax system and the attitudes of self-employed taxpayers. In order to improve taxpayers’ attitude, tax authorities should also continue the taxpayers’ education and enlightenment programmes regularly. Improvement of institutional welfare is also recommended for tax administrative and retributive fairness
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