THE EFFECTIVENESS OF TAX EDUCATION CHANNELS IN NIGERIA

This study aims to identify the effective channels for educating tax payers to improve tax compliance in Nigeria. Data obtained from administrated questionnaires on corporate and individual taxpayer-respondents sampled from within and around industrial clusters in Lagos state where analyzed using ‘effectiveness of marketing metrics’. Research results shows that direct education by the tax authority is the most effective channel of educating tax payers in Nigeria as the types of taxes, mode and amount of payment, effective due date for payment and benefits of tax paid are clearly disseminated to taxpayers and taxpayers questions accurately answered by tax administrators, increasing taxpayer education and compliance to tax obligations, necessitating increased taxpayer education directly by tax administrators