RESEARCH TOPIC: VOLUNTARY ASSESTS AND INCOME

DECLARATION SCHEME (VAIDS) AND TAX COMPLIANCE IN

NIGERIA: CHALLENGES AND PROSPECTS

SURVEY QUESTIONNAIRE
GENERAL INSTRUCTION:

The questions presented below are intended to solicit answers required for the
conduct of research on the above topic. It will be appreciated if you respond to
the questions by ticking with a pen or pencil in the appropriate boxes. Other
questions require written-in answer. You may wish to use the back of the paper
to write additional comments where appropriate. Please note that your
confidentiality will be highly respected.

SECTION A: DEMOGRAPHY
i. Name of Company
(Optional)…...…………………………………………
ii. Year of
Incorporation………………………………………………………
iii. CAC Registration
Number…………………………………………………
iv. Tax Identification
Number…………………………………………………
v. Year of Commencement of
operation..…………………………………….
vi. Business Line ………………………..……………………………………
vii. Rank/Position in the
Company………………………………….………….

SECTION B: CURRENT STATE OF IMPLEMENTATION OF THE

VAIDS IN NIGERIA
i. How familiar are you with the current tax amnesty programme (VAIDS)
of the government? (a) Very familiar (b) Familiar (c) Fairly familiar (d)
Not familiar (e) Don’t know
ii. How did you know about VAIDS? (a) Television (b) Radio (c)
internet/social media (d) Tax Office (e) Newspapers (f)
Others……………
iii. Have you participated in the VAIDS? (a) Yes (b) No

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 iv. How will you rate the rationale for the VAIDS? (a) Excellent (b) Very
Good (c) Good (d) Fair (e) Don’t know
v. How satisfied are you with the coverage of VAIDS? (a) Very satisfied (b)
Satisfied (c) Fairly satisfied (d) Not satisfied (e) Don’t know
vi. How satisfied are you with the timing of VAIDS? (a) Very satisfied (b)
Satisfied (c) Fairly satisfied (d) Not satisfied (e) Don’t know
vii. Do you agree that VAIDS is essential in enabling taxpayers to "come
clean" and report and pay delinquent tax liabilities? (a) Yes (b) No

SECTION C: INSTITUTIONAL MECHANISMS FOR THE

IMPLEMENTATION OF VAIDS IN NIGERIA
i. Are you familiar with the legal and institutional framework for the
implementation of VAIDS in Nigeria? (a) Yes (b) No (c) Don’t know
ii. How adequate are the legal and institutional framework for the
implementation of VAIDS in Nigeria? (a) Very adequate (b) Adequate (c)
Fairly adequate (d) Inadequate (e) Don’t know
iii. How reliable is the legal and institutional framework for the
implementation of VAIDS in Nigeria? (a) Very reliable (b) Reliable (c)
Fairly reliable (d) Not reliable (e) Don’t know
viii. What is you assessment of VAIDS coordination between the key
institutions (Ministry of Finance, Federal Inland Revenue Service,
Central Bank of Nigeria, Office of the Accountant General of the
Federation and State Revenue Boards)? (a) Excellent (b) Very Good (c)
Good (d) Unsatisfactory (e) Don’t know
ix. How do you rate the capacity of these key institutions in the
implementation of VAIDS? (a) Excellent (b) Very Good (c) Good (d)
Unsatisfactory (e) Don’t know
iv. Nigerian taxpayers are acquainted with the implementation of VAIDS. (a)
Strongly agree (b) Agree (c) Disagree (d) Strongly disagree (e) Don’t
know

SECTION D: ASSESSMENT OF THE IMPLEMENATION OF

VAIDS IN NIGERIA
i. How will you rate VAIDS in terms of mobilizing revenues for the
government? (a) Excellent (b) Very Good (c) Good (d) Unsatisfactory
(e) Don’t know
ii. How will you assess VAIDS in terms of encouraging taxpayers in
paying their tax arrears and becoming tax compliant? (a) Excellent (b)
Very Good (c) Good (d) Unsatisfactory (e) Don’t know

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 iii. VAIDS has open a window for taxpayers to regularize their tax
records and ensure transparency. (a) Strongly agree (b) Agree (c)
Disagree (d) Strongly disagree (e) Don’t know
iv. How will you assess the capacity of tax offices in the implementation
of VAIDS? (a) Very adequate (b) Adequate (c) Fairly adequate (d)
Inadequate (e) Don’t know
v. How will you assess the adequacy of tax offices’ staff in handling the
VAIDS processes? (a) Very adequate (b) Adequate (c) Fairly adequate
(d) Inadequate (e) Don’t know
vi. Adequate support and information are provided to taxpayers on the
implementation of VAIDS? (a) Strongly agree (b) Agree (c) Disagree
(d) Strongly disagree (e) Don’t know
vii. The monitoring and evaluation mechanism of the VAIDS is adequate?
(a) Strongly agree (b) Agree (c) Disagree (d) Strongly disagree (e)
Don’t know
SECTION E: CHALLENGES OF IMPLEMENTING VAIDS IN
NIGERIA
What do you consider as the major challenges of implementing VAIDS in
Nigeria?
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
SECTION F: PROSPECTS OF IMPLEMENTING VAIDS IN NIGERIA
What in your opinion are the prospects of implementing VAIDS in Nigeria?
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
SECTION G: RECOMMENDATIONS AND IMPLEMENTATION
STRATEGIES

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What suggestions would you offer to improve the implementation of VAIDS in
Nigeria?
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