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Article Title:
Effect Of Tax Fairness On Tax Compliance In Nigeria: The Moderating Role Of Entrepreneurs' Attitude
by Agbetunde Lateef Ayodele, Anyahara Iheanyi O, and Oyegoke Adebusola A.

Abstract:
The study assessed the effect of attitude and tax fairness on tax compliance towards capacity building for inclusive sustainable development of entrepreneurship in Nigeria. Population of the study comprised of entrepreneurs in Nigeria with a sample of 500 respondents randomly selected. The study adopted descriptive survey design using questionnaire to collect data. The analysis was made using descriptive and inferential statistics. the result of the multiple regression conducted revealed that tax fairness (measured by procedural fairness, distributive fairness and retributive fairness) had significant effect on tax compliance of entrepreneurs in Nigeria. Similarly, the result of the regression after incorporating the effects of taxpayers? attitude established that tax fairness (measured by procedural fairness, distributive fairness and retributive fairness) and taxpayers? attitude had significant effect on tax compliance of entrepreneurs in Nigeria. Further analysis also suggest that the magnitude of the effect increased when taxpayers? attitude was added to independent variable. Analysis of individual contribution from each proxy of tax fairness suggested that, prior to incorporating attitude, procedural fairness and distributive fairness exerted significant contribution to the change in tax compliance and in the Model incorporating attitude, distributive fairness and attitude made significant contribution to the change in tax compliance. At neither of the two models did retributive fairness contributed significantly to changes in tax compliance.

Keywords: Entrepreneurship, Distributive Fairness, Procedural Fairness, Retributive Fairness; Tax Compliance

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