THE DETERMINANTS OF TAXPAYERS ATTITUDE IN OGUN STATE (A STUDY OF OGUN STATE INTERNAL REVENUE SERVICE, ITORI AND ENVIRON)

This study investigated the determinants of taxpayer attitudes in Ogun State, by examining importantfactors such as tax awareness, trust in tax agencies, and income level affect individual taxpayers' readiness to fulfill tax responsibilities. The study adopted a descriptive research design. The population of the study comprised 204 taxpayers identified and administered questionnaire through Ogun State Internal Revenue Service (OGIRS) Director. Purposive sampling technique was employed having used Taro Yamane’s method in arriving at 135 taxpayers. Data collected were used through multiple regression analysis. Findings of the study revealed that tax awareness and knowledge (R = 0.711, R² = 0.505, p < 0.05) had significantly impact and positively affected attitudes towards compliance. Additionally, trust in tax authorities was found to have a significant positive impact on taxpayer compliance attitude (R = 0.688, R² = 0.473, F = 82.49, p = 0.000). Furthermore, income level also had a significant influence on taxpayer attitude (R = 0.641, R² = 0.411, F = 65.22, p = 0.000). The study concluded that enhancedtax education, greaterinstitutional transparency, and fair income-sensitive tax policies are essential for increasing tax compliance. The study recommended that boosting public awareness initiatives, updating tax systems with digital technologies, and partnering with stakeholders to enhance taxpayer confidence. The study enhanced the comprehension of behavioral compliance in Nigeria and offer valuable insights for policymakers, tax officials, and academics focused on boosting revenue generation and tax morale.