Greg Onuora Okoye (PhD)


The study explores the implications of tax morale and compliance of taxpayers in Enugu and Ebonyi states and their impacts on economic growth in Nigeria (2006 – 2017). Ex-facto research design was used in order to capture the periods under review. Data for the study were collected from Federal Inland Revenue Services ((FIRS), official websites of Central Bank of Nigeria and World Bank. The paper used multiple regression analysis as its statistical tool to analyse the data collected. The analysis revealed that relationship exists among the independent and dependent variables however not significant. Among the recommendations was that the government should motivate the taxpayers by providing social infrastructure like good road, pipeborn water, electricity etc.

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