Working Paper

ICTD African Tax Administration Paper 15

Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study

Published on 16 September 2019

This study explores how small business owners talk about their tax responsibility, especially in non-enabling institutional contexts.

It identifies two main types of tax responsibility discourses amongst these business owners: (1) duty-based and (2) rights-based. The duty-based talks see taxation primarily as the citizens’ responsibility to governments, which should always be fulfilled unconditionally, while rights-based talks see taxation primarily as the government’s responsibility to citizens, which should be fulfilled first, in order for the government to earn the trust of citizens for higher tax compliance. Further analyses reveal that these talks are anchored on four common discursive themes – i.e. socio-economic development, legal, moral, and philanthropic themes, which business owners respond to in different ways. The paper argues that understanding these diverse responses will help tax regulators respond to taxpayers’ attitudes effectively.

Cite this publication

Amaeshi, K., Adi, B. and Ikiebey, G. (2019) Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study, ICTD African Tax Administration Paper 15, Brighton, IDS.

Authors

Kenneth Amaeshi
Bongo Adi
Godson Ikiebey

Publication details

published by
ICTD and IDS
language
English

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About this publication

Region
Nigeria

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