You have no items in your shopping cart.
ABSTRACT
The study focuses on identifying the Determinants VAT collection efficiency among hospitality businesses in Benin City, Edo State, Nigeria. The study aims at investigate the tax administration factors, tax-payers factors, and customer factors influencing collection efficiency among hospitality businesses in Benin City. To achieve the objectives, the study employs a descriptive survey research design. Sample size of 183 was randomly selected from four types of hospitality businesses operating in Benin City using a stratified sampling technique. The data collected through a structured questionnaire was analyzed using descriptive statistics, Pearson Product Moment correlation and Ordinary Least Square multiple regression statistics method with aid of Statistical Package for Social Sciences (SPSS) software. The results on the VAT administration factors indicate VAT Auditing and political pressure have a statistically significant impact on VAT collection efficiency, while technical staff competence, tax registration, and VAT assessment have statistically insignificant impacts on VAT collection efficiency. The result on tax-payers factors shows that tax rate and technology adaptation have positive significant impact on VAT collection efficiency, while tax knowledge, tax evasion and non-compliance have insignificant impact on the VAT collection efficiency in hospitality businesses. The result on Customer factors reveals consumer awareness of VAT as consumer-related factor has significant impact on VAT collection efficiency, while consumer perception of VAT has insignificant effect on VAT collection efficiency in hospitality businesses in Benin City. The study recommends among others that the tax authorities should strengthen VAT auditing processes to ensure that hospitality businesses are compliant with VAT regulations through regular audits .Efforts, should be made to minimize political interference in tax administration through establishing clear, transparent, and independent tax policies. The study further recommended that further study should be carried that will not be restricted to a section of the state and to other sector of the economy
