ABSTRACT

This research delves into the intricate relationship between tax certainty, taxpayers' attitudes, and sustainable tax compliance within the realm of Benin City's hotel industry. With a focus on tax certainty's three essential dimensions—legal certainty, administrative certainty, and dispute resolution—the study endeavors to explore their impact on the sustained compliance with tax regulations. To this end, structured Likert scale questionnaires were administered to a sample of 50 registered hotel businesses in Benin City, adopting the convenient sampling technique. The dependent variable under scrutiny is sustainable tax compliance among these hotel businesses, while the independent variables encompass legal certainty, administrative certainty, dispute resolution, and taxpayers' attitudes. The findings of this study challenge conventional preconceptions, indicating that legal and administrative certainty bear limited influence on tax compliance within this specific context, while taxpayers' attitudes emerge as the dominant driver of compliance behavior. As a result, the research yields pragmatic recommendations for tax authorities to bolster taxpayer engagement, enhance legal clarity, and streamline dispute resolution mechanisms, thereby fostering and sustaining tax compliance within the hotel sector. This research contributes novel insights to the field of taxation, promising to inform and guide future explorations in this domain.