Tax Revenue Sustainability: The Role of Tax Education and Enlightenment

Abstract

Tax revenue sustainability is considered as a necessary imperative for attainment of economic sustainability. This requires an environment where both taxpayers and tax officials have appropriate knowledge of their roles and responsibilities. This study was aimed at establishing the effect of tax education and enlightenment on total tax revenue.   The survey design was adopted and through a close-ended questionnaire primary data were collected and analyzed using descriptive and inferential regression analysis. The results showed that tax education and enlightenment positively and significantly affected the total tax revenue. Radio and television were revealed as the strongest tax education channels.  The study recommended that the Federal Government of Nigeria should set up and sufficiently fund an autonomous department to handle all tax education and enlightenment issues as this can enable the unit function more vigorously. The study portends beneficial significance to Nigeria’s tax policy makers, national economic planners and academic researchers.

Keywords: tax revenue; sustainability; tax education; enlightenment.

DOI: 10.7176/RJFA/10-2-05