GENDER, TAX KNOWLEDGE, AND COMPLIANCE AMONG SELF-EMPLOYED WORKERS IN LAGOS, NIGERIA

Abstract

This study investigates the relationship between gender, tax knowledge, and taxcompliance among self-employed workers in Nigeria. The study employed a quantitativeapproach, collecting data through surveys administered to 129 self-employed individuals inLagos, Nigeria. Statistical analysis, including t-test, correlation and regression analysis, wasconducted to examine the relationships between gender, tax knowledge, and tax compliance.The findings revealed no significant gender differences in tax compliance and tax knowledgeamong self-employed workers in Nigeria. The study further explores possible reasons for thisunexpected result, considering factors such as equal access to education, cultural norms, taxpolicies, and economic conditions. Additionally, the research confirms a positive relationshipbetween tax knowledge and tax compliance. Individuals with a higher level of tax knowledgetend to exhibit greater tax compliance, reinforcing the importance of tax education andawareness campaigns in promoting voluntary compliance. These findings underscore the needfor tailored tax policies and educational initiatives that consider the unique socio-economiccontext of Nigeria. In conclusion, this study contributes valuable insights into the dynamics ofgender, tax knowledge, and tax compliance among self-employed workers in Nigeria. Theabsence of gender differences in tax compliance challenges conventional assumptions andhighlights the need for context-specific research in tax compliance. Moreover, the positiveassociation between tax knowledge and compliance underscores the importance of educationalefforts to enhance tax literacy and ultimately improve voluntary compliance in Nigeria