muitiple Taxation

This study investigates the tax burden on income earners in Edo State, Nigeria, with a view to understanding its variation across income groups and its implications for tax compliance and revenue generation. The study is driven by concerns that persistent fiscal pressure, low disposable income, and perceived inequities in tax administration undermine voluntary compliance and economic productivity. The specific objectives were to examine variations in tax burden among different income groups, identify the types and rates of taxes imposed on income earners, assess taxpayers’ insights and compliance behaviour, and highlight challenges faced by individuals in fulfilling their tax obligations. A descriptive survey design was adopted, employing both primary and secondary data. Structured questionnaires were administered to 400 respondents drawn from
civil servants, self-employed persons, and private-sector workers across Edo State, selected through stratified random sampling. Data were analyzed using descriptive statistics and regression techniques. Findings revealed that lower-income earners bear a proportionately higher effective tax burden relative to their income, while inconsistencies in tax administration and inadequate taxpayer education contribute significantly to low compliance levels. The study recommends policy
measures such as tax rate rationalization, improved taxpayer enlightenment, digitalized tax administration, and the enforcement of fairness and transparency principles to enhance compliance and ensure sustainable revenue generation for the state. These findings underscore the need for a more equitable and efficient tax system capable of balancing government fiscal objectives with citizens’ economic welfare.