Government Accountability and Voluntary Tax Compliance in Nigeria
 /  Government Accountability and Voluntary Tax Compliance in Nigeria

Government Accountability and Voluntary Tax Compliance in Nigeria

Prince Kennedy Modugu, Emmanuel Eragbhe and Professor Famous Izedonmi

ABSTRACT
This study examines the nexus between government accountability and voluntary tax compliance based on the
theoretical framework that there exist a relational fiscal/social contract between the state and the citizens.
Specifically, the hypothesis that voluntary tax compliance is influenced by the individuals’ perception of
government accountability was specified and tested. Primary data elicited using structured likert scale
questionnaire was used for the study while the Z- scores were computed and used to test the hypothesis. The
Findings were in the affirmative indicating that the citizens’ perception of government accountability is an
instrumental factor that shapes the emergence and maintenance of tax morale resulting in voluntary tax
compliance. The study recommends is that to reduce tax gap, voluntary compliance should be motivated by
improving the quality of public governance.

Journal Article
PDF, 256.5KB
Creative Commons LicenseCreative Commons license
Accounting, Banking and Finance
Accounting
voluntary tax compliance, tax morale, government accountability.
Christian Bassey
18th April, 2018
18th April, 2018
http://oer.mciu.edu.ng/wp-content/uploads/2015/04/93izedonmi.pdf


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