Table IV Regression analysis on tax...

Table IV

Regression analysis on tax audit and tax productivity in Lagos State Nigeria

	Logit model
Variable	Coefficient	SE	t-Stat.	p-value
Const	7.11604	0.573092	12.4169	<0.00001	***
FIDAUD	0.459339	0.122421	3.7521	0.00276	***
DEKAUD	0.812875	0.138348	5.8756	0.00008	***
BAKAUD	1.31235	0.209242	6.2719	0.00004	***
Mean dependent var	25.12919		SD dependent var	1.180465
Sum squared resid	0.245085		SE of regression	0.142912
R²	0.988275		Adjusted R²	0.985344
F(3, 12)	1014.146		p-value(F)	1.08e-14
Log-likelihood	10.72691		Akaike criterion	−13.45381
Schwarz criterion	−10.36346		Hannan-Quinn	−13.29556

	Logit model
Variable	Coefficient	SE	t-Stat.	p-value
Const	7.11604	0.573092	12.4169	<0.00001	***
FIDAUD	0.459339	0.122421	3.7521	0.00276	***
DEKAUD	0.812875	0.138348	5.8756	0.00008	***
BAKAUD	1.31235	0.209242	6.2719	0.00004	***
Mean dependent var	25.12919		SD dependent var	1.180465
Sum squared resid	0.245085		SE of regression	0.142912
R²	0.988275		Adjusted R²	0.985344
F(3, 12)	1014.146		p-value(F)	1.08e-14
Log-likelihood	10.72691		Akaike criterion	−13.45381
Schwarz criterion	−10.36346		Hannan-Quinn	−13.29556

Notes: Model 1: OLS, using observations 2000–2015 (T = 16); Dependent variable: TP (proxied by VAT for FIDINV, PIT for DEKAUD& WHT for BAKAUD) HAC standard errors, bandwidth 1 (Bartlett kernel)

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