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

Abstract

This study investigates the relationship between gender, tax knowledge, and tax
compliance among self-employed workers in Nigeria. The study employed a quantitative
approach, collecting data through surveys administered to 129 self-employed individuals in
Lagos, Nigeria. Statistical analysis, including t-test, correlation and regression analysis, was
conducted to examine the relationships between gender, tax knowledge, and tax compliance.
The findings revealed no significant gender differences in tax compliance and tax knowledge
among self-employed workers in Nigeria. The study further explores possible reasons for this
unexpected result, considering factors such as equal access to education, cultural norms, tax
policies, and economic conditions. Additionally, the research confirms a positive relationship
between tax knowledge and tax compliance. Individuals with a higher level of tax knowledge
tend to exhibit greater tax compliance, reinforcing the importance of tax education and
awareness campaigns in promoting voluntary compliance. These findings underscore the need
for tailored tax policies and educational initiatives that consider the unique socio-economic
context of Nigeria. In conclusion, this study contributes valuable insights into the dynamics of
gender, tax knowledge, and tax compliance among self-employed workers in Nigeria. The
absence of gender differences in tax compliance challenges conventional assumptions and
highlights the need for context-specific research in tax compliance. Moreover, the positive
association between tax knowledge and compliance underscores the importance of educational
efforts to enhance tax literacy and ultimately improve voluntary compliance in Nigeria's self-
employed sector.