A high level of tax
compliance cannot be dissociated from fiscal responsibility. The National Tax
Policy acknowledges the absence of a taxpaying culture in Nigeria and has given
tax authorities comprehensive powers to enable them function and promote tax
compliance. In spite of these efforts, tax evasion amongst the self-employed persists.
In Rivers State there is still great reluctance on the part of citizens to part
with the requisite portion of their incomes for tax purposes. Against this
background, this paper examines the legal framework for taxation of personal
income and fiscal responsibility in Rivers state. This paper argues the thesis
that a proper enforcement of the Rivers State Fiscal Responsibility Law will
promote voluntary tax compliance. It further argues that the responsibility for
enforcing the Fiscal Responsibility Law lies with the civil society. The paper
seeks to, more particularly; locate the source of the apathy amongst taxpayers.
Focus will be on working persons who do not have their taxes deducted at