An Assessment of Public Perception of Tax Administration on Commercial Properties in Adavi Local Government Area, Kogi State: Public Perception of Tax Administration on Commercial Properties
Year: 2025
Type: article
Study design: Observational Study
Abstract: This study assessed public perception of tax administration in Adavi Local Government Area of Kogi State, with a focus on factors influencing taxpayer attitudes and compliance. A total population of 700 registered commercial properties was considered, from which a sample of 248 shops was selected using the Krejcie and Morgan Table (1970) and simple random sampling technique. Out of 248 questionnaires administered, 243 were retrieved, and after validation, 240 responses were analyzed using SPSS. Descriptive statistics revealed that public perception of tax administration is generally unfavorable, with most variables scoring below the midpoint. Adequacy of payment methods was the only aspect rated positively. Systemic challenges such as lack of comprehensive property data and corruption emerged as the most critical factors undermining effective tax administration. Regression analysis indicated a strong and statistically significant negative relationship between systemic challenges and public perception (B = -4.333, Beta = -0.754, p < 0.001), with the model explaining 56.7% of the variance in perception. The study concludes that improving tax administration in Adavi requires addressing data gaps, reducing corruption, limiting political interference, and enhancing taxpayer education. The findings underscore the need for transparent, efficient, and participatory tax systems to build public trust and compliance. Future research is recommended to compare perceptions across other local government areas and to examine the role of digital innovations in enhancing tax compliance.
Institution: Federal Polytechnic, Nasarawa
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7220498019