文章基本信息

标题：Government Accountability and Voluntary Tax Compliance in Nigeria
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作者：Prince Kennedy Modugu ; Emmanuel Eragbhe ; Famous Izedonmi 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2012
卷号：3
期号：5
页码：69-76
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：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.
关键词：voluntary tax compliance; tax morale; government accountability.