DETERMINANTS OF TAXPAYERS’ ATTITUDES TOWARDS PAYMENT OF TAX IN KATSINA STATE

This study investigates the determinants of taxpayers’ attitudes towards the payment of tax in Katsina State, Nigeria. Taxation is a vital source of government revenue; however, the low compliance rate in many developing economies, including Nigeria, necessitates a deeper understanding of the factors influencing taxpayer behavior. The research employed a mixed-methods approach, combining quantitative data collected through structured questionnaires administered to 384 randomly selected respondents across the state with qualitative insights from interviews with key tax officials. The study identified several key determinants of tax attitudes, including taxpayers’ level of education, awareness of tax laws, perceived fairness of the tax system, trust in government, income level, and effectiveness of tax enforcement. Findings revealed that a significant proportion of respondents view the current tax system as inequitable and lack confidence in the government’s utilization of tax revenue, which negatively influences their willingness to comply. Moreover, low levels of tax education and poor service delivery were found to contribute to apathy and resistance. The study concludes that to improve tax compliance in Katsina State, there is a need for government agencies to enhance transparency, invest in public enlightenment campaigns, simplify tax procedures, and foster a culture of accountability. Policy recommendations also include regular stakeholder engagement and strengthening the institutional framework of tax administration. This research contributes to existing literature on fiscal behavior and provides practical insights for policymakers aiming to design effective strategies for improving tax compliance and boosting internally generated revenue in the region. Keywords: Taxpayer attitudes, tax compliance, determinants, Katsina State, tax policy, revenue generation.