The Knowledge of Taxations and the Theory of Planned Behaviour: Differences among Nigerian Graduates

Abstract

This study investigated the differences in tax knowledge, attitude, subjective norms and perceived behavioural control of Nigerian graduates. Primary data was collected through the administration of structured questionnaire. Descriptive statistics and Analysis of Variance (ANOVA) was used for data analysis. It was found that Nigerian graduates differ significantly (at 5% level) in their tax knowledge, attitude, subjective norms and perceived behavioural control in relation to their tax compliance intention. It is recommended, among others, that tax education should be introduced into tertiary education curriculum in Nigeria.