The Role of Ethnicity in Tax Compliance Among Individual Taxpayers in Ondo State

Abstract

This study examined the role of ethnicity in tax compliance among individual taxpayers in Ondo State, Nigeria. The study adopted a survey research design, and data were collected from 367 respondents using structured questionnaires. Descriptive and inferential statistical tools were employed for data analysis. Descriptive statistics such as frequency tables and percentages were used to summarize respondents’ demographic characteristics and perceptions, while the Pearson Chi-Square test was used to examine the relationship between ethnicity-related factors and tax compliance behavior. Findings from the study revealed that ethnicity significantly influences tax compliance among individual taxpayers in Ondo State. The Chi-Square analysis showed a statistically significant association between ethnicity and tax compliance (χ² = 225.159, p < 0.05), leading to the rejection of the null hypothesis. However, descriptive results indicated mixed perceptions among respondents regarding the influence of ethnic background, dialect/language, place of residence, and ethnic group benefits on tax compliance behavior. While many respondents disagreed that ethnicity directly motivates tax payment, a considerable proportion agreed that perceived ethnic group benefits influence compliance decisions. The study concludes that ethnicity plays an important but complex socio-cultural role in shaping tax compliance behavior. It recommends that tax authorities incorporate cultural and ethnic diversity considerations into tax awareness and compliance strategies in order to enhance voluntary compliance.

KEYWORDS: Ethnicity, Language, Tax Compliance, Individual Taxpayers, Chi-Square Test, Tax Behavior, Socio-cultural Factors

DOI: 10.7176/JCSD/76-03

Publication date: June 30^th 2026