Understanding Self Assessment Scheme and Tax Compliance in Nigeria

The aim of this study was to examine the relationship between self-assessment and Tax Compliance in Nigeria. Research questions and hypotheses were development to elicit responses from respondents. The population of the study comprises small and medium scale enterprises in Port Harcourt. Descriptive survey of ex-post facto was adopted in our segmentation of respondents in Port Harcourt metropolis. The Spearman Rank order Correlation Coefficient data technique was used to analyse the data through statistical Package for Social Sciences Software SPSS version 20. The result shows that all the null hypotheses were rejected and the alternate accepted. The study concludes that the introduction of self-assessment scheme into the Nigerian Tax System has encouraged enormous compliance from individual tax payers in Rivers State.