Chisom Helen Ifemedebe, Professor Cornelius Ukwueze


An effective tax system, aside maximizing revenue for development, ought to, if well-structured and managed, elicit a feeling of purpose, joint responsibility or obligation amongst the taxable persons in a country. In the case of Anambra State, this must be what Governor Chukwuma Soludo wants to achieve with the tax system he has put in place and why he embarked on ‘Pay Your Tax’ media campaign to sensitize Ndi Anambra on it. In view of this, this study, therefore, aimed at ascertaining some selected Anambra residents’ level of exposure to the campaign, their medium of exposure to the campaign, their level of adherence to the campaign, the extent they pay their taxes and the major challenges they face in payment of their taxes. To explain this study and also achieve these objectives, the researcher anchored this study on the benefit received theory and the technology acceptance model and adopted the descriptive survey design, respectively. Using the 2006 census population of the 12 Local Government Areas the researcher studied in Anambra State which is 2, 340, 420 and the Taro Yamane formula, the researcher determined the samples (400) she studied and selected the samples using the multi-stage sampling procedure. She administered 400 copies of a close-ended questionnaire to the selected 400 respondents and used frequency tables, simple percentages and the arithmetic mean to analyze the data she collected from this study. From the study, the researcher found, among others, that the respondents’ level of exposure to Governor Soludo’s ‘Pay Your Tax’ media campaign, is very high. Based on her findings, the researcher recommended, among others, that Anambra State Government should continue to use radio and other channels of communication for its campaign on tax payment and not stop the campaign.


Adherence, Campaign, Exposure, Media, Tax

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