Chapter One — 1.1 Background to the Study

Over the past decade, the relationship between multiple taxation practices and tax compliance level has become a subject of considerable debate among scholars and industry practitioners alike, particularly within the context of Nigeria and Selected ECOWAS Member States where operating conditions differ markedly from more developed markets.

Nigeria and Selected ECOWAS Member States presents a useful setting for examining this relationship precisely because the conditions there — structural, regulatory, and behavioural — differ from those typically assumed in the broader literature, most of which draws on evidence from more developed economies.

1.2 Statement of the Problem

Despite a growing body of literature on multiple taxation practices, there remains limited consensus on the precise nature of its relationship with tax compliance level, particularly within Nigeria and Selected ECOWAS Member States. Many organizations continue to make decisions about multiple taxation practices without a clear, evidence-based understanding of how those decisions ultimately affect tax compliance level. This gap between practice and empirical understanding is the central problem this study seeks to address.

1.3 Objectives of the Study

1. To examine the effect of Multiple Taxation Practices on tax compliance level in Nigeria and Selected ECOWAS Member States.
2. To assess the extent to which multiple taxation practices influences tax compliance level within the study area.
3. To identify the challenges associated with multiple taxation practices in relation to tax compliance level.
4. To recommend strategies for optimizing multiple taxation practices in order to improve tax compliance level.

1.4 Research Questions

1. What is the effect of multiple taxation practices on tax compliance level in Nigeria and Selected ECOWAS Member States?
2. To what extent does multiple taxation practices influence tax compliance level within the study area?
3. What challenges are associated with multiple taxation practices in relation to tax compliance level?
4. What strategies can be adopted to optimize multiple taxation practices in order to improve tax compliance level?

1.5 Significance of the Study

Beyond its academic contribution to the field of taxation, this study has practical value for management teams within Nigeria and Selected ECOWAS Member States seeking to understand how multiple taxation practices translates into measurable outcomes around tax compliance level. It is equally useful to students and future researchers looking for a localized empirical reference on this relationship.

1.6 Scope of the Study

In terms of scope, this study confines itself to Nigeria and Selected ECOWAS Member States, focusing specifically on how multiple taxation practices relates to tax compliance level within that setting. Findings are interpreted within these boundaries rather than as universal claims applicable to every organization or market.