Journal of Accounting, Auditing and Taxation JAAT

Vol. 2(1), pp. 008-019, November, 2017. © www.premierpublishers.org, ISSN: 2401-1720

Research Article

Tax Service Quality as a Measure of Tax Administrative

Effectiveness in Nigeria
Bojuwon Mustapha
Department of Accounting & Finance, College of Management & Social Sciences, Fountain University Oshogbo,
Nigeria
Email: bojuwon2009@gmail.com

The perception of the self-employed taxpayers on tax service quality for tax administration
effectiveness in Nigeria. A quantitative method of analysis is employed using descriptive statistic
on the 181 respondents received in explaining the five-tax service quality factor for tax
administration effectiveness, namely responsiveness, reliability, informativeness, assurance and
usability. The result shows that tax service provided by the tax authority is agreed with by the
taxpayers for tax administrative effectiveness with 82.3percent agree. The Majority of taxpayers
agrees with the reliability level of the online tax system average mean scores of 5.21 and standard
deviation of. 496 which lead to increase in tax administration effectiveness. A high number of the
taxpayers agreed that the online tax system is informativeness toward tax administrative
effectiveness with a mean score of 5.57 and standard deviation of 0.361. Also, assurance of the
service provided is highly agreed with by the taxpayers toward effectiveness with an average
mean score of 5.57 and standard deviation of 0.361. Finally, the majority of taxpayers sees that
by providing quality tax service will increase the usage of the online tax system that will lead to
increase in tax administrative effectiveness with an average mean of 5.23 and standard deviation
of 0.136.

Keywords: Tax Service Quality, Responsive, Reliable, Informativeness, Assurance, Usability, Online tax system

INTRODUCTION

Transformation of tax administration can be achieved
through effective tax service quality. Although, the tax
service quality initiative has been in existence since the
implementation of the online tax system in Nigeria. Despite
the effort, most of the income taxpayer still prefer the use
of manual filing system rather than the online tax (Afolabi
2010). This is because of the difficulties faced during the
usage based on the quality of service provided in term of
the level of responsiveness of the system, the actual
technique and the information used for the tax system
(Scupola 2011).
The examination of tax service quality is by employing
Parasuraman (2005) model in answering Five research
questions; 1 To what extent does responsiveness tax
service quality enhances tax administration effectiveness.
Tax Service Quality as a Measure of Tax Administrative Effectiveness in Nigeria
2): To what extent does reliability tax service quality,
enhance tax administration effectiveness. 3) To what extent
does informativeness tax service quality, enhance tax
administration effectiveness. 4) To what extent does the
assurance of tax service quality, enhance tax
administration effectiveness. 5) To what extent does
usability, enhance tax administration effectiveness. The
finding this paper will enhance the quality of service
provided in using the online tax system to fail in their tax
returns.
The concept of tax service quality
The perception of the of taxpayers on tax service quality
encompasses additional outcome of quality; the approach
by which quality service is provided are of great significance
(Brady & Cronin, 2001). The question of tax service quality
is an important component for an administration that
endeavours to thrive or continue in today’s competitive
environ, User’s identifies respectable service as soon as
they experience it.
Tax Service Quality has been defined as the gap between
the taxpayer’s expectation and outcome (Bojuwon & Siti
Normala , 2015). Zeithaml, Parasuraman, & Malhotra,
(2002) defined quality as the ability of an organization to
meet or exceed customer expectation. The dimension of
quality from the perspective of Parasuraman (1985)
framework serve as the initial structure of service quality
which is applied in this paper. The result from This paper is
consistent with (Parasuraman 1985) that quality service
provided by the tax administrator will increase the tax
administration effectiveness that will also lead to increase
in level of revenue generation for the country.
However, the scale sufficiently appraises the quality
outstanding the absence of any dimensions referring to
quality items (Bauer et al. 2006). Bauer et al., (2006) thus,
suggested a Transaction Process-based Framework (e-
Trans Qual), which includes intangible and emotional
elements as well as utilitarian benefits, so as to
comprehensively assess the e-service quality, and
provides five quality dimensions: functionality/design,
reliability, process, responsiveness and enjoyment (Bauer.,
2006)
(a) Responsiveness
The advantage of using a Web site just as one information
Centre can't be achieved without accessibility which is
related availability and responsiveness (Santos 2003).
Customers expect the Web-based services to be available
at all times and desire speedy log-on, access, search, and
Website download. Responsiveness referring to in this
paper is the preparedness of self-employed taxpayers to
accomplish a goal in an accurate and timely manner. The
accurate and timely of the self-employed taxpayer means
that they respond to both payment and assessment on time
by filing in their tax return through the use of an online tax
system to the tax officers. Liljander, Gillberg, Gummerus, &
van Riel, (2006) examined responsiveness as the response
to feedback that need more attention with respect to tax
service quality Responsiveness in a tax service context is
about the efficacy and efficiency response to the problem
of experience such as fast response during the use of the
internet.
(b) Reliability
Reliability refers to the ability to accomplish the expected
service correctly and reliably by appraising the application
promptly (Miazee & Rahman 2011). This above finding is
consistent with the view of Parasuraman et al. (1988) that
itemized reliability to be the most significant measurement
Tax Service Quality as a Measure of Tax Administrative Effectiveness in Nigeria
in all service scales. Focus group participants repeatedly
emphasized frustration that many Web sites do not update
frequently. In contrast, Web sites providing up-to-date
information received high appraisals.
Bettua,(1999) stated that e-service is more than just a
frequently asked questions (FAQs).Entrepreneur
Companies that maintain e-commerce sites must make it
easy for customers to inquire about merchandise, check the
status of their orders, and file complaints or send
compliments all without having to use the telephone.
However, the reality is far from satisfactory. In the case of
this paper, the quality of service provided by the tax
authority will have a positive effect on the level of revenue
generated by the government and improve the level of
compliance. The responsiveness and reliability of the
innovation can lead to more users in adopting an online tax
system of an innovation. Also, when the information
provided is easy to understand it will likely lead to
increasing in number of users.
(c) Informativeness
Informativeness refers to the quality of information provided
and available on the online tax system website which has
been presented by the tax authority for filing of their tax
return (Barrios 2010). This refers to the quality of
information that is available on carriers’ or producers’
websites, presented by producers when meeting with
potential clients and described by call centre
representatives (Pool et al. 2006). The clarity and the
completeness and the presentation style of the information
itself are all considered by users.
The result in understanding the features and the benefits
help in their decision making (Barns & Bollinger 1991). The
results indicate that informativeness is particularly
important for the online the tax system because there is no
personal interaction involved when reading information
online and users have to rely on their own understanding of
the information (Gefen et al. 2003). To Li, Kam & Wa,
(2001), information quality is considered important factors
in the evaluation of an innovation. An online tax system
which is more accurate, relevant, convenient and
completeness to use are more effective when the
information provided is in the interest of the taxpayers
(Negash et al. 2003). The variables used for this paper are
adopted from Parasuraman, (2005); Parasuraman,
Zeithaml, & Berry, (1988) and Connolly & Bannister, (2008).
(d) Assurance
The outcome of an independent verification process, the
term is often used interchangeably with the term
verification. It is increasingly used to describe the
evaluation and assessment services provided by an
independent accounting and other firms, usually based on
specific assurance standards or frameworks. The ultimate
goal of (Gefen et al. 2003) paper was to test the links
among the dimensions of e-service quality, perceived risk,
trust and cost-to-switch and the variable of customer
loyalty. Although the paper investigated the relative
importance of e-service quality on customer loyalty, the
loyalty variable was a unidimensional construct that
focused only on favourable behavioural consequences.
(e) Usability
As e-service is delivered and consumed in a technology-
based environment, offering order tracking features,
sending confirmation emails and providing inventory
checking functions increase the perception of website
reliability. Additionally, online users need to address web
interactivity criteria such as usability and informativeness
of their websites. Research has shown that taxpayers'
expectations are considered a primary cause of both online
and offline customer complaints (Chen 2010)
Therefore, giving faster feedback response in an accurate
manner can be approached as a defensive marketing
strategy. Offering online chat services, self-help canters or
a combination of different communication channels could
enhance the speed and accuracy of responding to online
shoppers‟ questions and thereby lessen their complaints
(Chen 2010)
reliability, informativeness, functionality and efficiency with
19 questions administered to the self-employed taxpayers
in Nigeria.
Data Analysis
The total number of 181 questionnaire was used out of
which 120 were Male (66.3%) and 61 (33.7%) females
given the reason that the men are more into business that
the woman since they are the major provider for the family
in the context of the paper. The majority of the respondents
were age between 31-40 years with 110 (60.8%) followed
by age between 20-30 years with 42 (23.3%), age between
41-50 years are with 26 (14.4%) and finally age above 51
with just 3 (1.7%) respectively. Based on the age response
it indicates that the youth are the major users of the system
because their knowledge on the use of the internet with and
they are youth with more energy and doing business. On
the educational background majority of the respondent are
graduate with (52.5%), school certs are with (26.0%),
diploma with (13.3%) and postgraduate are with (8.3%).
The reason for these percentages is that the majority of the
self-employed are youth and fresh graduate that need to
start their life, but with limited job opportunity most decided
to have their personal business. Based on the demographic
result, it shows that the majority of the respondent is the
youth and perceived the service provided to be effective.

TABLE 1: Demographic distribution of the respondent

Items Frequency %
Gender Male 120 66.3
Female 61 33.7
Total 181 100.0
Age 20-30 years 42 23.2
31 – 40 years 110 60.8
41-50 years 26 14.4
Figure 1: Conceptual Model for the Paper 51 years and above 3 1.7
Total 181 100.0
Education School certificate 48 26.5
RESEARCH METHODOLOGY Diploma 24 13.3
Graduate 94 51.9
In understanding the respondents of this paper, the first Postgraduate 15 8.3
analysis was the demographic analysis of the respondents Total 181 100.0
which is the self-employed taxpayer in Nigeria. The data for
the present paper was collected using a survey
This present paper examines the five variables of tax
questionnaire which was administered to181 self-employed
service quality which includes responsiveness, reliability,
taxpayers through email. The questionnaire comprises of
informativeness, assurance and usability. The sequence of
19 items related to the tax service quality provided by the the analysis is descriptive statistics, calculation of reliability
tax administrators. Each of the instruments used are and descriptive statistic to identify the variable component.
descriptive in nature that requires the self-employed
However, the content validity of the questions was
taxpayers to respond by choosing the best satisfactory
conducted through the experts in the field to validate the
option in the seven points-Likert scale: 1= strongly
questions with the inter-correlation that exists between the
disagree, 2= slightly disagree, 3= disagree, 4= neutral, 5
variables.
agree, 6= slightly agree and 7= strongly agree. The
questionnaire is divided into two sections, section one The reliability test was conducted using the Cronbach alpha
contains three questions which represent the demographic figure on the five variables which are responsiveness
background of the respondent information. The second (RES), reliability (REL), informativeness (INF), Assurance
section is divided into five factors such as; responsiveness, (ASS) and usability (USB) to examine the consistency
Tax Service Quality as a Measure of Tax Administrative Effectiveness in Nigeria
across the five variables applied in this paper. In order to TABLE 3: KMO and Bartlett's Test Result
establish the construct validity of the questions, the
descriptive statistic technique was used to identify the KMO and Bartlett's Test
loading of the question to a specific variable. This is Kaiser-Meyer-Olkin Measure of Sampling Adequacy. .919
performed by using the exploratory descriptive statistic. Approx. Chi-Square 2469.563
Table 2 exhibit the details of the reliability value of the Bartlett's Test of Sphericity Df 190
Sig. .000
variable used in this paper.

TABLE 2 Reliability of the Components constructs The variances explained by the eigenvalue of each five
variable of tax service quality are indicated as follows:
Variables Questionnaires Items Cronbach alpha 9.870, 1.757, 1.400, 1.151 and 1.123 respectively. The
RES res1, res2, res3, res4 .854 overall total variance explained, was 72.038 % of the
REL rel1, rel2, rel3 .859 variance. The table shows the variable eigenvalue and the
INF inf1, inf2, inf3, inf4 .877 total variance explained of the five variable components.
ASS ass1, ass2, ass3, ass4 .858
USB usb1, usb2, usb3, usb4 .869 TABLE 4 Rotated Component Matrixa
Component
Hair et al (2010) were affirmed that value below 0.70 is said
1 2 3 4 5
to be the lower limit, but still acceptable for the test and
reliability test of any data. Hence, the reliability value of the usb1 .834
present paper is high with RES α =. 854, α =. 859, α =. 877, usb2 .796
α =. 858, α =. 869 as demonstrated in the table above. This usb3 .712
value shows that the data does not violate any of the usb4 .685
statistical assumptions and its data can be further analysed ass3 .809
using the descriptive statistic which is applied in the paper. ass4 .779
ass2 .776
Descriptive statistic ass1 .646
inf4 .773
An exploratory descriptive statistic was employed to with inf2 .738
the varimax for the variable identification. The rotation of inf3 .707
varimax in was used to identify the five underlying variables inf1 .634
of the paper. This paper retains only the factor or res3 .777
component with an eigenvalue greater than 1. According to res4 .726
Hair, William, Babin, & Anderson, (2010) factor loading of res1 .642
items, less than 0.5 in the analysis of rotated component res2 .618
should be deleted in order to achieve an effective result. rel1 .844
Hence, in running the analysis, there was a good indication rel2 .809
of the factor loading greater than. 50 with better inter- rel3 .742
correlation among the items used for the justification of Extraction Method: Principal Component Analysis. N=181
using descriptive statistic for these papers. The analysis of Rotation Method: Varimax with Kaiser Normalization.
correlation matrices shows the correlation greater than r=. a. Rotation converged in 6 iterations.
3 with the P <. 5.

However, the researcher based on the observed p-value RESULT

and correlation matrix, there is evidence that the paper
result is statistically significant. Commonalities show that all
the item's value is greater than. 5, thus the researcher used
all the items for the paper since the communities are higher
than the threshold of .5 (Pallant 2010). Accordingly, the
Bartlett’s Test of Sphericity value was statistically
significant at. 00000 which indicates that the analysis is
appropriate and support the factorization of the correlation
matrix (Pallant 2010). In addition, the entire variable loaded
above 0.60. The overall Kaiser-Meyer–Oklin (KMO) for the
measure of sampling adequacy was 0.919 which is
acceptable in the field of management with the value above
0.60 thresholds as claimed by Hair et al. (2010). The table
below shows the overall acceptable KMO.
In order for the researcher to simplify the result of this
paper, the %age rate indicates the extent tax service quality
perception based on the five variables among the self-
employed taxpayers with the mean (M) and standard
deviation (SD) interpret its extent. However, the higher the
percentage the better the effect of the items to represent
the indicator, while on the other hand Lower percentage
age indicates the degree performance of tax service quality
among the self- employed taxpayer in Nigeria the more the
need to improve the service provided. Hence the table
below show the indicators of items on the responsiveness
of the service provided based on the use of the online tax
system by the self-employed taxpayer in Nigeria.

Tax Service Quality as a Measure of Tax Administrative Effectiveness in Nigeria

 TABLE 5 Descriptive statistics for research question 1
Responsiveness of tax service quality for the online tax
system
RQ1: To what extent does responsiveness tax service
quality, enhance tax administration effectiveness
Almost all the self-employed taxpayers in Nigeria
expressed their opinion that the issue of acknowledgement
receipt during the filing of the tax return has increased their
confidence and prompt the service provided by the tax
administration. The majority of the respondent chooses to
agree, slightly agree neutral or strongly agree with the issue
of acknowledgement receipt in filing their tax return with
31.5, 25.4,19,3 and 20.4% respectively. Only view
respondents disagree and slightly disagree with the issue
of acknowledgement receipt in the filing of tax return with
2.8 and 0.6 %.
Hence, there are no respondents that completely disagree
with the issue of acknowledgement receipt in the process
of filing their taxes. On the second question majority of the
respondent are with sincere interest of solving any problem
with 31.5%, slightly agree with their sincerity followed by
30% who agree with the sincerity and 21.5% are neutral
with the sincerity of the service provided by the tax
administrator.
Tax Service Quality as a Measure of Tax Administrative Effectiveness in Nigeria
Furthermore, the view percentage of the respondents
disagree with the level of their sincerity in the
responsiveness to the online tax system service. In the
third question only 28.7, 24.3, 21.5 and 16.0% of the
respondent perceived the service provided are relevant,
accurate and appropriate with the tax service quality
provided in order of slightly agree, agree, neutral and
strongly agree. While only 7.7% disagree and 1.7%, slightly
disagree with the level of relevancy and appropriateness of
the service provided by the tax administrators.
Finally, the majority of the respondent expressed that the
responsiveness of the inbound and outbound of the service
provided are agreeing with by 31.5percent, 26.5 slightly
agree, 19.3 are neutral and 14.9 strongly agree with the it.
While 5.5 disagree, 1.1 slightly disagree and 1.1% strongly
disagree with the inbound and outbound of the service
provided. The result of this paper shows that the extent to
which responsiveness of the service provided to taxpayers
in the use of the online tax system is agreed with. In
conclusion the moderate mean score is 5.24 with the
standard deviation of .933 provides that tax administrators
took the responsiveness of the tax service quality to be a
priority for the effective use of the online tax system.
 TABLE 6: Descriptive statistics for research question 2
Reliability of tax service quality for an online tax
system
RQ1: To what extent does reliability tax service quality,
enhance tax administration effectiveness
The findings from the table above indicates that most of the
respondent 35.5%, slightly agree, 33.1% agree, 13.8%
strongly agree and 12.7% are neutral on the availability of
online tax service all the time they intend to file their tax
return. The only view of the respondent perceived the
service to be available always with 3.3% who disagree,
1.1%, slightly disagree and 0.6% strongly disagree with the
availability of the online tax system all the time. Secondly
33.1%, agree, 3.0% slightly agree 15.5% are neutral with
13.3% of the respondent strongly agree with the
performance of the service in the first time of use.
Tax Service Quality as a Measure of Tax Administrative Effectiveness in Nigeria
While only 3.3% disagree, 2.2% slightly disagree and .06
% disagree the performance of the quality of service
provided in the first time of use. The %age of respondents
on reliability level of tax service quality shows that 31.5%
agree, 27.1% are neutral, 20.4% slightly agree and 12.2%
strongly agree with the promises to do certain function in
time during the filing of their tax. In addition, view
percentage age of the respondent 5.0% disagrees, 3.3%
slightly disagree and 0.6% of the respondents disagree with
most of the promises made in the use of online tax system.
Thus, the result from this paper shows a higher number of
respondent asserted the reliability of the tax service quality
on the use of online tax system with the average means
score of 5.21 and standard deviation of. 496.
 TABLE 7 Descriptive statistics for research question 3

Informativeness of tax service quality for the online tax
system
RQ1: To what extent does informativeness tax service
quality enhance tax administration effectiveness?
On the bases of the tax service quality informativeness to
the taxpayers majorly perceived to slightly agree with the
system timely with 31.5 %, 29.8 % agree, 19.3 perceived it
to be neutral and 14.9 % strongly agree with the currently
timely information available on the use of online tax system.
While 3.9 % of the respondents disagree, 0.6 % of then
slightly disagree with the timely informativeness of the tax
service provided by the tax administrators. More so, most
of the respondent selects to slightly agree, agree, strongly
agree and neutral with 29.8, % 25.4 %, 21 % and 20.4 %
respectively for question two.
The %age of respondents on informativeness level of tax
service quality shows that 30.9 % agree, % are neutral, and
18.2% slightly agree 24.9% and 19.3% strongly agree with
the promises to do certain function in time during the filing
of their tax. While only 6.1% disagree, 0.6% slightly
disagrees on the information provided in the first time.
Furthermore, majority of the respondent slightly agree
32.0%, 26.0% agree, 18.2% strongly agree and 20.4%
perceived that quality tax service will lead to a better
understand the information provided about the use of online
tax system.
Nevertheless, these paper result shows that extent of
informativeness on the tax service quality are agreed with
by the taxpayers to be well provided and informative while
the mean and standard deviation of the analysis is
moderately high with the mean of 5.57 and standard
deviation of .361. Thus, taxpayers considered that effective
tax service will improve the tax administration
effectiveness.

TABLE 8 Descriptive statistics for research question 4

Tax Service Quality as a Measure of Tax Administrative Effectiveness in Nigeria

Assurance as a determinant of tax service quality for
the online tax system
RQ1: To what extent
does assurance of tax service quality enhance tax
administration effectiveness
Majority of the respondent choose to agree, slightly agree
neutral or strongly agree with the adequate security
features in filing their tax return with 36.5, 26.5, 20.4 and
13.3 % respectively. Only view respondents disagree and
strongly disagree with the adequate security features in the
filing of tax return with 2.8 and 0.6 %. On the second
question majority of the respondent are with good
reputation with 29.3 % slightly agree with the good
reputation followed by 26.3 % who agree with the good
reputation, 17.7 % strongly agree and 18.8 % are neutral
with the good reputation of the service provided by the tax
administrator. While view % of the respondent disagree
with the level of good reputation in the assurance of the
online tax system service.
Tax Service Quality as a Measure of Tax Administrative Effectiveness in Nigeria
In the third question only 33.1, 33.1, 18.2 and 13.3 % of the
respondent trust tax service quality with slightly agree,
agree, neutral and strongly agree. While only 2.2 %
disagree with the level of trust by the tax administrators.
Finally, majority of the respondent expressed that perform
reputable provided are agree with by 34.8 %, 26 % slightly
agree, 22.7 % strongly agree and 13.8 % neutral. While 2.8
% disagree with the reputation of the service provided.
However, the result from this paper shows that the extent
to which assurance of the service provided to taxpayers in
the use of online tax system is agree with. In conclusion the
moderate mean score is 5.49 with the standard deviation of
.116 provides that tax administrators took the assurance of
the tax service quality to be a priority for the effective use
of online tax system.
 TABLE 8: Descriptive statistics for research question 5
Usability as a determinant of tax service quality for the
online tax system
RQ1: To what extend does usability tax service quality
enhance tax administration effectiveness
The result from the table above indicates that most of the
respondent 28.7 % slightly agree, 27.6 % agree, 13.8 %
strongly agree and 16.6 % are neutral on the usability of
online tax service all the time they intent to file in their tax
return. Only view of the respondent perceived the usability
always with 5.0 % who disagree, 5.5 % slightly disagree
and 2.8 % strongly disagree with the usability of the online
tax system all the time. Secondly 34.3 %, agree, 28.2 %
slightly agree 17.1 % are strongly agree with 13.3 % neutral
of the respondents with the standardized service. While
only 6.1 % disagree, 1.7 % slightly disagrees and 0.6 %
strongly disagrees with consistent standardized service
provided.
The %age of respondents on usability level of tax service
quality shows that 30.4 % agree, 27.6 % are neutral, 19.9
% slightly agree and 15.5 % strongly agree with the
promises to do certain function in time during the filing of
their tax. In addition, view %age of the respondent 5 %
disagrees, 1.1 % slightly disagrees and 0.6 % of the
respondents disagree with most of the promises made in
the use of online tax system. The %age of respondents on
the usability level of tax service quality shows that 27.6 %
agree, % are neutral, and 24.3 % slightly agree 19.3 % and
16.6 % strongly agree with the promises to do certain
function in time during the filing of their tax. While only 7.2
% disagree, 3.3 % slightly disagree and 1.7 % strongly
Tax Service Quality as a Measure of Tax Administrative Effectiveness in Nigeria
disagrees on the usability of online tax system. Thus, the
result from this paper shows higher number of respondent
asserted the usability of the online tax system with the
average means score of 5.23 and standard deviation of
.136.
DISCUSSION
The discussion of the present paper was embedded with
the five variables from service quality model by
Parasuraman (2005). These variables were incorporated in
the tax service quality to explain it effect on the tax
administration effectiveness by the self-employed
taxpayers in Nigeria. The aim of the research is to
investigate the extent to which tax service quality for tax
administration effectiveness. This was examined by the
present paper conceptual framework of tax service quality
that emphasized on responsiveness, reliability,
informativeness, assurance and usability of the online tax
system users. The result from this paper was consistence
with Caruso & Weber, (2006) who concluded that effective
tax service quality provided by the tax administrator should
be able to increase the tax administration effectiveness
that will also lead to increase in level of revenue
regeneration for the country. More so, the finding from the
tax service quality responsiveness for the tax administration
effectiveness is related to the paper by Wangpipatwong,
Chutimaskul, & Papasratorn, (2009) using responsiveness,
functionality, empathy and tangible variable as a measure
of service quality. Hence, it is concluded that the better the
quality of tax service provided by the tax administrator the
better the usage based on the new innovation of online tax
system.
RECOMMENDATION
In the light of the result of this paper, various quality model’s
variable was researched on. As this paper investigates the
extent to which tax service quality via the use of online tax
system in the tax management of collection and payment
of revenue. Hence further paper is indeed needed to add
other quality variables and examine it through the tax
officers in the Federal Inland Revenue Board (FIRSB) in
Nigeria. Moreover, as this paper was conducted on the
self-employed taxpayers, additional investigation can be on
the corporate taxpayers. Furthermore, tax service quality
has been found in this paper result to have impact on the
tax administration effectiveness which will lead to increase
in revenue collection and payment.
Thus, further research need to be done on the construct
validation of the construct using other rigorous method of
analysis. Although, there are other paper that validate the
service quality in marketing and business sector while this
paper takes into consideration to extend it to tax with the
list of construct variables. All the tax service quality
variables used in this paper were identifying through the
demographic profile of the respondent. Further paper
should attempt to examine the influence of gender and
education to the extent of tax service quality in the tax
administration management in Nigeria.
CONCLUSION
Finding from the present paper were comprehensively
discussed based on the variables investigated in the tax
service quality. Based on the research question, the
researcher shares his findings from these paper with
several researchers work on tax service quality for the tax
administration effectiveness (Shackelford & Shevlin 2001).
The investigation shows some implication such as practical,
theoretical and policy implication toward achieving effective
tax service quality for the need of the tax administration
effectiveness in Nigeria.
Also emphasized that this paper practically enables the tax
authority to understand on how to improve the quality of
service provided by then to the taxpayers. Nevertheless,
the managerial implication of these paper is what is the
position of the service provided, how do we improve the
service, when are we going to achieve the maximum
service and what will be the achievement when an effective
service is been provided by the tax administrators.
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Accepted 31 October 2017

Citation: Bojuwon M (2017). Tax Service Quality as a

Measure of Tax Administrative Effectiveness in Nigeria.
Journal of Accounting, Auditing and Taxation, 2(1): 008-
019.

Copyright: © 2017 Bojuwon M. This is an open-access

article distributed under the terms of the Creative Commons
Attribution License, which permits unrestricted use,
distribution, and reproduction in any medium, provided the
original author and source are cited.

Tax Service Quality as a Measure of Tax Administrative Effectiveness in Nigeria