ASSESMENT OF TAX LAWS AMONG THE RESIDENTS OF KATSINA LOCAL GOVERNMENT: A STUDY OF KATSINA LOCAL GOVERNMENT
Abstract
Tax laws are integral part of public administration in Nigeria as they provide the administrators at different tiers of government to exercise the power of tax collection so that they would be able to execute meaningful projects for the betterment of lives of the people. It is in this respect that this study aims to find out the awareness of tax law among the residents of Katsina Local Government Area. Survey methodology was used for the collection of data from a sample at a single point in time in order to provide a snapshot of the current awareness levels. Stratified random sampling method was used to ensure that the sample was representative of the different subgroups within the population, while questionnaire was used as an instrument for data collection from a sample size of 120 respondents. This study found out that residents of Katsina Local Government were aware of the existing tax laws because 67.24% of the respondents were aware of the tax obligations for individuals and businesses. This was further supported presumably due to majority of the respondents had tertiary education qualifications ranging from Colleges of Education, Polytechnic, University and others that constitute 45.68% of the respondents. This study recommends among others that Katsina Local Government should be organizing regular workshops and seminars to educate residents about tax laws, filing processes, and benefits by collaborating with local institutions, businesses, and tax professionals to facilitate these sessions. Also, it should use a variety of communication channels, such as local radio, television, social media, and community newsletters, to share clear and concise information about tax obligations and updates. This can be done by providing tax information in Hausa and English languages as well as Ajami text to ensure inclusivity and reach a broader audience.
Key Words: Awareness, Tax law, Residents, Katsina Local Government
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