A Survey on Tax Evasion Using Randomized Response Technique

Taxation is a tool used by government to raise revenue. It is also used as an instrument of economic and social policy. This paper adopted Randomized Response Technique to estimate proportions of non-compliance of taxpayers in Akure metropolis as well as analysing socio-demographic variables which may affect those proportions. Survey questionnaires were administered on taxpayers in Akure with a view to collecting data from them. The data collected were analysed using z-test. The findings of this study revealed that among the respondents completing the Randomized Response survey instrument, 47.7% admitted tax evasion by trading goods and not reporting it in tax form, 48.7% admitted evasion by excluding some outside income, 49.8% admitted tax evasion by being paid in cash and not reporting it, 43.7% admitted evasion by hiding investment to avoid payment of tax while 43% admitted evasion by cheating on tax whenever the chances arises respectively

New Bayesian Estimators for Randomized Response Technique

This paper proposed new Bayesian estimators of the population proportion of a sensitive attribute when life data were collected through the administration of questionnaires on abortion on 300 matured women in some selected hospitals in the metropolis. Assuming both the Kumaraswamy (KUMA) and the generalised (GLS) beta distributions as alternative beta priors, efficiency of the proposed Bayesian estimators was established for a wide interval of the values of the population proportion (. We observed that for small, medium as well as large sample sizes, the developed Bayesian estimators were better in capturing responses from respondents than the conventional simple beta estimator proposed by Hussain and Shabbir (2009a) as  approaches one.