Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria

Abstract Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike. The main problem of this study is a non-tax compliance behavior of the corporate organization taxpayers in Nigeria. This study examined the influence of tax fairness on the tax compliance behavior of listed manufacturing companies in Nigeria. The paper adopted a survey research method, and four hundred (400) copies of the questionnaire were administered to the selected manufacturing companies of both consumer and industrial goods sectors. The Laffer Curve Theory underpinned this study and Correlation Analysis, Analysis of Variance (ANOVA), and Multiple Regression Analysis were also employed. The study found that there is a significant level of tax compliance among the listed manufacturing companies in Nigeria. The study also shows that the corporate taxpayer’s perception of fairness of –2.765 (0.006) has a significant impact on corporate taxpayers’ willingness to pay taxes and tax knowledge of 4.601 (0.000) significantly influenced tax compliance. Based on tax knowledge, the study recommends that tax authorities must improve the knowledge of taxpayers and tax collection agents through programs, initiatives, and training on tax awareness

GeV Gamma-ray Flux Upper Limits from Clusters of Galaxies

The detection of diffuse radio emission associated with clusters of galaxies indicates populations of relativistic leptons infusing the intracluster medium. Those electrons and positrons are either injected into and accelerated directly in the intracluster medium, or produced as secondary pairs by cosmic-ray ions scattering on ambient protons. Radiation mechanisms involving the energetic leptons together with decay of neutral pions produced by hadronic interactions have the potential to produce abundant GeV photons. Here, we report on the search for GeV emission from clusters of galaxies using data collected by the Large Area Telescope (LAT) on the Fermi Gamma-ray Space Telescope (Fermi) from August 2008 to February 2010. Thirty-three galaxy clusters have been selected according to their proximity and high mass, X-ray flux and temperature, and indications of non-thermal activity for this study. We report upper limits on the photon flux in the range 0.2-100 GeV towards a sample of observed clusters (typical values 1-5 x 10^-9 ph cm^-2 s^-1) considering both point-like and spatially resolved models for the high-energy emission, and discuss how these results constrain the characteristics of energetic leptons and hadrons, and magnetic fields in the intracluster medium. The volume-averaged relativistic-hadron-to-thermal energy density ratio is found to be < 5-10% in several clusters.Comment: 9 pages, 3 tables, 1 figure, accepted for publication in ApJ Letter

Searches for Cosmic-Ray Electron Anisotropies with the Fermi Large Area Telescope

The Large Area Telescope on board the \textit{Fermi} satellite (\textit{Fermi}-LAT) detected more than 1.6 million cosmic-ray electrons/positrons with energies above 60 GeV during its first year of operation. The arrival directions of these events were searched for anisotropies of angular scale extending from $\sim$ 10 $^\circ$ up to 90$^\circ$, and of minimum energy extending from 60 GeV up to 480 GeV. Two independent techniques were used to search for anisotropies, both resulting in null results. Upper limits on the degree of the anisotropy were set that depended on the analyzed energy range and on the anisotropy's angular scale. The upper limits for a dipole anisotropy ranged from $\sim0.5$ to $\sim10$.Comment: 16 pages, 10 figures, accepted for publication in Physical Review D - contact authors: M.N. Mazziotta and V. Vasileio

Fermi observations of high-energy gamma-ray emission from GRB 090217A

The Fermi observatory is advancing our knowledge of Gamma-Ray Bursts (GRBs) through pioneering observations at high energies, covering more than 7 decades in energy with the two on-board detectors, the Large Area Telescope (LAT) and the Gamma-ray Burst Monitor (GBM). Here we report on the observation of the long GRB 090217A which triggered the GBM and has been detected by the LAT with a significance greater than 9 sigma. We present the GBM and LAT observations and on-ground analyses, including the time-resolved spectra and the study of the temporal profile from 8 keV up to 1 GeV. All spectra are well reproduced by a Band model. We compare these observations to the first two LAT-detected, long bursts GRB 080825C and GRB 080916C. These bursts were found to have time-dependent spectra and exhibited a delayed onset of the high-energy emission, which are not observed in the case of GRB 090217A. We discuss some theoretical implications for the high-energy emission of GRBs.Comment: 17 pages, 4 figures. Contact Authors: Fred, Piron; Sara, Cutini; Andreas, von Kienli

Constraints on the Cosmic-Ray Density Gradient beyond the Solar Circle from Fermi gamma-ray Observations of the Third Galactic Quadrant

We report an analysis of the interstellar $\gamma$-ray emission in the third Galactic quadrant measured by the {Fermi} Large Area Telescope. The window encompassing the Galactic plane from longitude 210\arcdeg to 250\arcdeg has kinematically well-defined segments of the Local and the Perseus arms, suitable to study the cosmic-ray densities across the outer Galaxy. We measure no large gradient with Galactocentric distance of the $\gamma$-ray emissivities per interstellar H atom over the regions sampled in this study. The gradient depends, however, on the optical depth correction applied to derive the \HI\ column densities. No significant variations are found in the interstellar spectra in the outer Galaxy, indicating similar shapes of the cosmic-ray spectrum up to the Perseus arm for particles with GeV to tens of GeV energies. The emissivity as a function of Galactocentric radius does not show a large enhancement in the spiral arms with respect to the interarm region. The measured emissivity gradient is flatter than expectations based on a cosmic-ray propagation model using the radial distribution of supernova remnants and uniform diffusion properties. In this context, observations require a larger halo size and/or a flatter CR source distribution than usually assumed. The molecular mass calibrating ratio, $X_{\rm CO} = N({\rm H_{2}})/W_{\rm CO}$, is found to be $(2.08 \pm 0.11) \times 10^{20} {\rm cm^{-2} (K km s^{-1})^{-1}}$ in the Local-arm clouds and is not significantly sensitive to the choice of \HI\ spin temperature. No significant variations are found for clouds in the interarm region.Comment: Corresponding authors: I. A. Grenier ([email protected]); T. Mizuno ([email protected]); L. Tibaldo ([email protected]) accepted for publication in Ap

Fermi-LAT Study of Gamma-ray Emission in the Direction of Supernova Remnant W49B

We present an analysis of the gamma-ray data obtained with the Large Area Telescope (LAT) onboard the Fermi Gamma-ray Space Telescope in the direction of SNR W49B (G43.3-0.2). A bright unresolved gamma-ray source detected at a significance of 38 sigma is found to coincide with SNR W49B. The energy spectrum in the 0.2-200 GeV range gradually steepens toward high energies. The luminosity is estimated to be 1.5x10^{36} (D/8 kpc)^2 erg s^-1 in this energy range. There is no indication that the gamma-ray emission comes from a pulsar. Assuming that the SNR shell is the site of gamma-ray production, the observed spectrum can be explained either by the decay of neutral pi mesons produced through the proton-proton collisions or by electron bremsstrahlung. The calculated energy density of relativistic particles responsible for the LAT flux is estimated to be remarkably large, U_{e,p}>10^4 eV cm^-3, for either gamma-ray production mechanism.Comment: 9 pages, 10 figure

Gamma-ray flares from the Crab Nebula

A young and energetic pulsar powers the well-known Crab Nebula. Here we describe two separate gamma-ray (photon energy >100 MeV) flares from this source detected by the Large Area Telescope on board the Fermi Gamma-ray Space Telescope. The first flare occurred in February 2009 and lasted approximately 16 days. The second flare was detected in September 2010 and lasted approximately 4 days. During these outbursts the gamma-ray flux from the nebula increased by factors of four and six, respectively. The brevity of the flares implies that the gamma rays were emitted via synchrotron radiation from PeV (10^15 eV) electrons in a region smaller than 1.4 10^-2 pc. These are the highest energy particles that can be associated with a discrete astronomical source, and they pose challenges to particle acceleration theory.Comment: Contact authors: Rolf Buehler,[email protected]; Stefan Funk,[email protected]; Roger Blandford,rdb3@stanford ; 16 pages,2 figure

Constraints on dark matter models from a Fermi LAT search for high-energy cosmic-ray electrons from the Sun

During its first year of data taking, the Large Area Telescope (LAT) onboard the Fermi Gamma-Ray Space Telescope has collected a large sample of high-energy cosmic-ray electrons and positrons (CREs). We present the results of a directional analysis of the CRE events, in which we searched for a flux excess correlated with the direction of the Sun. Two different and complementary analysis approaches were implemented, and neither yielded evidence of a significant CRE flux excess from the Sun. We derive upper limits on the CRE flux from the Sun's direction, and use these bounds to constrain two classes of dark matter models which predict a solar CRE flux: (1) models in which dark matter annihilates to CREs via a light intermediate state, and (2) inelastic dark matter models in which dark matter annihilates to CREs.Comment: 18 pages, 8 figures, accepted for publication in Physical Review D - contact authors: Francesco Loparco ([email protected]), M. Nicola Mazziotta ([email protected]) and Jennifer Siegal-Gaskins ([email protected]

Fermi LAT observations of cosmic-ray electrons from 7 GeV to 1 TeV

We present the results of our analysis of cosmic-ray electrons using about 8 million electron candidates detected in the first 12 months on-orbit by the Fermi Large Area Telescope. This work extends our previously-published cosmic-ray electron spectrum down to 7 GeV, giving a spectral range of approximately 2.5 decades up to 1 TeV. We describe in detail the analysis and its validation using beam-test and on-orbit data. In addition, we describe the spectrum measured via a subset of events selected for the best energy resolution as a cross-check on the measurement using the full event sample. Our electron spectrum can be described with a power law $\propto {\rm E}^{-3.08 \pm 0.05}$ with no prominent spectral features within systematic uncertainties. Within the limits of our uncertainties, we can accommodate a slight spectral hardening at around 100 GeV and a slight softening above 500 GeV.Comment: 20 pages, 23 figures, 2 tables, published in Physical Review D 82, 092004 (2010) - contact authors: C. Sgro', A. Moisee

Fermi Gamma-ray Space Telescope Observations of Recent Gamma-ray Outbursts from 3C 454.3

The flat spectrum radio quasar 3C~454.3 underwent an extraordinary outburst in December 2009 when it became the brightest gamma-ray source in the sky for over one week. Its daily flux measured with the Fermi Large Area Telescope at photon energies E>100 MeV reached F = 22+/-1 x 10^-6 ph cm^-2 s^-1, representing the highest daily flux of any blazar ever recorded in high-energy gamma-rays. It again became the brightest source in the sky in 2010 April, triggering a pointed-mode observation by Fermi. The correlated gamma-ray temporal and spectral properties during these exceptional events are presented and discussed. The main results show flux variability over time scales less than 3 h and very mild spectral variability with an indication of gradual hardening preceding major flares. No consistent loop pattern emerged in the gamma-ray spectral index vs flux plane. A minimum Doppler factor of ~ 15 is derived, and the maximum energy of a photon from 3C 454.3 is ~ 20 GeV. The spectral break at a few GeV is inconsistent with Klein-Nishina softening from power-law electrons scattering Ly_alpha line radiation, and a break in the underlying electron spectrum in blazar leptonic models is implied.Comment: submitted to the Astrophysical Journa