TAX PAYER PERSONALITY AND TAX COMPLIANCE BEHAVIOUR

This study aims to investigate the impact of tax payer personality on tax compliance behaviour in Nigeria. A structured, cross sectional questionnaire was used to collect data from 385 respondents that made up the sample. A simple random sampling technique was applied to select the samples of the study from the population of individual taxpayers residing in Edo State. Demographic data and questions generated from the research problem were analysed using descriptive statistics. Statistical tool of Ordinary Least Square (OLS) method of regression was utilised to explore the impact of personality traits on tax compliance behaviour. The study finds that conscientiousness, machiavellianism, and emotional stability significantly affect tax compliance behaviour while extraversion, agreeableness, openness to experience, and honesty-humility were insignificant. The study recommends that children be nurtured to help mould their personality in the long run; also Nigerians be educated on their civic responsibility to pay taxes; and that tax authorities develop a system that appeals to an individual's feeling of responsibility and good citizenship.