ABSTRACT
This study explores how small business owners in Africa talk about their tax responsibility, using Nigeria as a case study. Data were collated through interviews, focus group sessions, and online chats. The study identifies two main types of tax responsibility talks amongst these business owners: (1) duty-based and (2) right-based discourses. The duty-based talks see taxation primarily as the citizens’ responsibility to governments, which should always be fulfilled unconditionally, while right-based talks see taxation primarily as the government’s responsibility to citizens, which should be fulfilled first, in order for the government to earn the trust of citizens for higher tax compliance. Further analyses reveal that these talks are anchored on four common discursive themes – i.e. socioeconomic development, and legal, moral, and philanthropic themes, which business owners respond to in different ways. The paper argues that understanding these diverse responses will help tax regulators respond to taxpayers’ attitudes effectively.
Acknowledgements
We thank the Nigerian Tax Research Network for funding this study. We also thank Tom Moerenhout and Practical Sampling International for data support.
Disclosure Statement
No potential conflict of interest was reported by the authors.
Notes on Contributors
Kenneth Amaeshi is Chair in Business and Sustainable Development and Director of the Sustainable Business Initiative (SBI), University of Edinburgh Business School.
Bongo Adi is a Development Economist and Faculty at the Lagos Business School (LBS), Pan-Atlantic University (PAU).
Godson Ikiebey is a Sustainable Development Researcher and Technical Advisor, ESG Advisory Associates.
Neil McCulloch is a Development Economist with expertise in political economy analysis and the design and implementation of politically smart aid programmes. He is the Executive Director, The Policy Practice.
Notes
1 Speech by Chief Obafemi Awolowo on the floor of the House of Representative, Lagos in 1954. Quoted by Babatunde Fashola, in his presentation of Year 2008 Lagos State budget, “The Great Leap” on December 17, 2007 at the Lagos State House of Assembly, Ikeja.