Tax Regulations and Compliance in Ondo State, Nigeria

  • Patience Amechi ISENMILA Department of Accounting, Faculty of Management Sciences, University of Benin, Nigeria
  • Adesanmi Timothy ADEGBAYIBI Department of Accounting, Faculty of Administration and Management Sciences, Adekunle Ajasin University, Akungba-Akoko
  • Olusola Daniel APALOWOWA Department of Accounting, Faculty of administration and Management Sciences, Adekunle Ajasin University, Akungba-Akoko
Keywords: Tax audit, Tax bracket, Tax compliance, Tax regulations and penalties


Scholars opined that low rate of tax compliance has been recorded because the regulations of tax matters were not appropriate. There is therefore the need to investigate the effect of tax regulation on tax compliance in Ondo State, while focusing on government use of fines and penalties, tax audit and tax bracket as tax regulatory tools to increase tax compliance. Survey research design was adopted as structured questionnaire was administered on staff of Ondo State Internal Revenue Service (ODIRS). 338 persons who are staff of ODIRS by 2019-year end form the study population while 137 persons who are the category of senior staff cadre with minimum of 5 years’ experience were purposively selected. Data gathered were analysed using descriptive statistics such as frequency, percentages and Step wise regression analysis was also used to assess the joint effect of tax penalty, tax rate and tax audit on tax compliance. The findings revealed that tax penalty and tax rate have positive and significant effects on tax compliance while tax audit has negative and insignificant relationship with tax compliance in Ondo state. It is therefore recommended that Ondo State Internal Revenue Service (ODIRS) should engage adequate well trained and highly motivated staff with effective regulatory measures as e-tax filling to ensure taxpayers compliance and employ efficient tax audit techniques to capture more citizens in the tax net and boost the state government internally generated revenue.


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How to Cite
ISENMILA, P. A., ADEGBAYIBI, A. T., & APALOWOWA, O. D. (2022). Tax Regulations and Compliance in Ondo State, Nigeria. Global Journal of Accounting, 7(2), 125-136. Retrieved from