The Effect of Tax Administrator’s Professional Skills and Tax Audit on Voluntary Compliance Taxpayers’ in Nigeria

Awotomilusi, Niyi Solomon


The study examined the effect of tax administrator’s professional skills and tax audit on voluntary compliance taxpayers in Nigeria. The survey research design was used in the study. The population of the study consisted of 120 staff in the FIRS Abuja (Garki) office. The whole population purposively used as sample.  Data was collected through the use of questionnaire. Validity of the research instrument was established. The reliability of the instrument was carried out through a pilot study and the data collected were tested with split half method. The reliability coefficient of 0.75 was obtained which indicated that the instrument was reliable to collect all the necessary data for the study.  Out of 120 copies of questionnaire distributed, only 84 were retrieved which indicates a return rate of 70%.  The data collected were analysed using descriptive statistical techniques mean and standard deviation to answer the research questions.  Regression analysis was used to test the hypotheses formulated at 0.05 level of significance. The result revealed that when tax audit and tax administrators’ professional skills are used, the level of voluntary compliance by taxpayers increases in Nigeria. Also, it was revealed that there is statistically significant relationship between tax administrator’s professional skills, tax audit and tax compliance is. The study concluded that tax administrator’s professional skills and tax audit have a strong effect on tax compliance among the tax payer in Nigeria. The study recommends that adequate staff training should be regularly conducted by the tax authority saddle with the engagement of tax audit in Nigeria in order to improve tax adherence and decrease revenue loss

DOI: 10.7176/RJFA/13-24-04

Publication date: December 31st 2022

Full Text: PDF
Download the IISTE publication guideline!

To list your conference here. Please contact the administrator of this platform.

Paper submission email:

ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Please add our address "" into your email contact list.

This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.

Copyright ©