Individual citizens' attitude and compliance conduct in Nigeria: The directing part of financial condition and risk inclination

Abstract

A number of factors may be responsible for low compliance in income tax administration in Nigeria.
However, taxpayers’ attitude has been identified as one factor that play important role in influencing tax
compliance behaviour. Besides, the influence of taxpayers’ attitude on compliance behaviour may be
moderated by financial condition and risk preference. This study investigated the moderating effect of
financial condition and risk preference on relationship between taxpayers’ attitude and compliance
behaviour. The data of the study, which were collected through a survey of individual taxpayers’
opinion, were treated statistically using moderated multiple regression. The result of the study
indicates that taxpayer’s attitude towards tax evasion is positively related to compliance behaviour.
Furthermore, the study also reveals that taxpayer’s risk preference has strong negative moderating
impact on the relationship between attitude towards tax evasion and compliance behaviour.