THE ROLE OF TAX EDUCATION AND AWARENESS IN ENHANCING INFORMAL SECTOR TAX REVENUE IN NIGERIA. A STUDY OF IKOT ABASI LOCAL GOVERNMENT IN AKWA IBOM STATE.

Abstract

This study examined the role of tax education and awareness in enhancing informal sector tax revenue in Nigeria, a study of Ikot Abasi Local Government Area of Akwa Ibom. The study adopted survey research design. The study randomly selected 600 respondents which serve as the sample size of the study. A questionnaire was designed for the study for the collection of data the questions were in two sections A&B which consist of respondent’s personnel information while b consists of questions relating to the study, it was put on a five point liket scale. Out of the 600 questionnaire distributed a total of 480 were returned which is 80% of the respondents. The study revealed that the informal sector operation demonstrated awareness of the different taxes applicable to their business or occupation, the study further found out  tax education was found to improve tax compliance among the informal sector group in Nigeria of which tax education was found to improve taxpayer understanding of tax obligation. Finally based on the findings the study conclude that relevant tax authorities should sustain and strengthen regular tax awareness campaign among the informal sector operators and tax authorizes should strength and institutionalize  continues tax payers education  programme.