Tax Awareness, Taxpayers’ Perceptions and Attitudes and Tax Evasion in Informal Sector of Ekiti State, Nigeria
Bibliographic record
Abstract
Nigeria has been desperately seeking tax revenues since 2016 due to a persistent fall in oil price and production. However, many Nigerians are not tax compliant since there was little or no emphasis on tax revenue, particularly in the informal sector during the oil boom. This paper examined the effect of Tax awareness and Taxpayers' perception of government spending on Tax evasion in the informal sector of Ekiti state. Also, the moderating effect of Taxpayers' attitude was examined. A structured questionnaire was used to collect data from 150 respondents, but only 108 returned the completed questionnaire, and only 100 respondents’ data were useful. The findings show that Taxpayers' awareness considerably reduced tax evasion, but the effect of Taxpayers' perception lacks analytical support. The findings also reveal that taxpayers' attitude has a significant moderating effect on the relationship between taxpayers' awareness and tax evasion. However, the moderating effect of Taxpayers' attitude on the relationship between Taxpayers' perception about government spending and Tax evasion was not statistically significant.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".