MOBILISING SELF-ASSESSMENT TAX REGIME TO FACILITATE TAXPAYERS’ VOLUNTARINESS IN NIGERIA

Abstract

The paper x-rays the relevance of Self-Assessment Tax System (SAS) or regime as a key administrative tax approach for both personal and corporate taxation in a given nation state. The SAS approach emphasizes both the taxpayers’ responsibility to report their income and also, the need for them to determine their own tax liability. Thus the primary purpose of adopting SAS in most nation states and in particular, Nigeria is to increase voluntary compliance by taxpayer. In that light, the paper is therefore an academic contribution to investigate and critically analyze taxpayer’s voluntariness by examining their level of compliance in honouring their tax obligations in Nigeria. The author adopted the doctrinal methodology by engaging expository and analytical approaches. Equally, the author relied on primary and secondary sources of data collection. It was the finding of the paper, among others, that SAS has not been able to actualize fully the vision and mission of its inauguration. In that light, the paper therefore recommends legislative reviews or amendments of various contentious tax provisions that seem to hinder the envisioned objectives of SAS in Nigeria, among others.