For correspondence:-
Received: 13 Feb. 2018 Accepted: 27 March 2018 Published: 28 April 2018
Citation: Good Governance and Personal Income Tax Compliance in Nigeria. Account Tax Rev 2003; 2(1):107-121 doi:
© 2003 The authors.
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Abstract
The broad objective of this study is to investigate the effect of good governance on personal income tax compliance in Nigeria. Data for analysis were gathered through the administration of questionnaires using the cluster sampling technique, four hundred (400) questionnaire was distributed to taxable persons in Edo and Delta states, representing South-south zone. Two hundred questionnaire was distributed in each state. Ordinary Least Square (OLS) was applied in testing the hypothesis. The study found a positive and statistically significant relationship between the independent variable (good governance) and the dependent variable (tax compliance) in Nigeria. The study concluded that good governance is positively and statistically related to personal income tax compliance in Nigeria which is an indication that the independent variable increases personal income tax compliance. The study recommended that tax authorities should shape the attitude and perceptions of taxpayers positively by the effective utilization of taxpayers’ fund in a transparent and accountable manner.
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