Socio-Psychological Determinant Variables’ Effect on Voluntary Taxpayer Compliance among Self-Employed

Abstract

This paper examines the effect of socio-psychological determinant variables on voluntary taxpayer compliance among self-employed individuals in Borno State, Nigeria. Data collection was carried out using survey research design. The paper considered 105 voluntarily complying self-employed individuals in Borno State, Nigeria grouped into Major, Intermediate and Small. The paper discovered that enhancing taxpayer’s attitude and societal norms affect voluntary taxpayer compliance in the State. It concludes that self-employed persons voluntarily comply as result of positive attitude and influence of societal norms. It recommends that there is a need to direct attention on changing attitude of individual taxpayers as well as that of significant others (family members, friends, colleagues and opinion leaders - highly visible, respected people) whose influences are important in encouraging taxpayer compliance. In this way promotion of taxpayer compliance could be extended to enlisting influential members of the community, households, friends and colleagues to disseminate tax compliance messages.

Keywords: Socio-psychological Determinants, Voluntary Tax Compliance, Borno State Self-employed