Tax Strategies And Compliance In South-West Nigeria

Authors

  • Yusuf Alabi Olumoh Department of Accounting, Finance and Taxation, Kwara State University, Malete, Nigeria
  • Mubaraq Sanni Department of Accounting, Finance and Taxation, Kwara State University, Malete, Nigeria
  • Abdulrasaq Mustapha Department of Accounting, Finance and Taxation, Kwara State University, Malete, Nigeria
  • Abdullahi Taiwo Abdulrasheed Department of Accounting, Finance and Taxation, Kwara State University, Malete, Nigeria
  • Shuaib Abdul-Hakeem Oluwole Department of Accounting, Finance and Taxation, Kwara State University, Malete, Nigeria
  • Mubarak Olayiwola Sanni Department of Accounting, Finance and Taxation, Kwara State University, Malete, Nigeria
  • Salaudeen Ibrahim Department of Accounting, Finance and Taxation, Kwara State University, Malete, Nigeria

DOI:

https://doi.org/10.56956/jbmi.v4i1.435

Keywords:

Tax Strategies, Tax Compliance, Tax Planning, Risk Management, Tax Avoidance

Abstract

Tax compliance remains a significant challenge in developing economies, where inadequate tax strategies and weak enforcement mechanisms hinder effective revenue generation and economic development. Given the issues, this study aims to examine the impact of tax strategies on tax compliance in South-West Nigeria. Specifically, the study seeks to: assess the effect of tax planning strategies on tax compliance, evaluate the influence of compliance and risk management strategies on tax compliance, investigate the impact of tax avoidance strategies on tax compliance, and determine the moderating effect of regulatory enforcement on the relationship between tax strategies and tax compliance in South-West Nigeria. A cross-sectional survey design was adopted, targeting a population of 159,000 taxpayers and 8,818 SIRS staff with a sample size of 399 and 383 respondents. Data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to establish relationships among the study variables. The findings reveal that tax planning and compliance and risk management strategies positively influence tax compliance, while tax avoidance strategies negatively impact compliance. The study concludes that effective tax planning and robust compliance measures can enhance adherence to tax regulations, with regulatory enforcement playing a crucial role in strengthening compliance efforts. It recommends that tax authorities in South-West Nigeria implement stronger regulatory frameworks, improve taxpayer education, and leverage digital tools to monitor and mitigate tax avoidance practices, thereby fostering a more compliant tax environment.

Author Biography

Yusuf Alabi Olumoh, Department of Accounting, Finance and Taxation, Kwara State University, Malete, Nigeria

Yusuf Alabi Olumoh is a lecturer in the Department of Accounting and Finance (Taxation Unit) at Kwara State University, Nigeria. He is a member of the Institute of Chartered Accountants of Nigeria (ICAN) and the Chartered Institute of Taxation of Nigeria (CITN). His research area of interests include financial reporting, taxation, and strategic management accounting. With a strong commitment to academic excellence and professional development, Yusuf contributes to the advancement of accounting education and tax policy reform in Nigeria.

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Published

2025-06-30

How to Cite

Olumoh, Y. A., Sanni, M., Mustapha, A., Abdulrasheed, A. T., Oluwole, S. A.-H., Sanni, M. O., & Ibrahim, S. (2025). Tax Strategies And Compliance In South-West Nigeria. Journal of Business and Management Inaba, 4(1), 55–82. https://doi.org/10.56956/jbmi.v4i1.435

Issue

Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025

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