Understanding the effect of government attitudes on voluntary tax compliance in Nigeria
An effective government’s performance is indicated by; high levels of efficiency, bureaucratic quality, the rule of law and the fight against corruption. This paper aimed to examine the effect of government attitudes on voluntary tax compliance in Nigeria. The study distributed 384 questionnaires...
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| Main Authors: | , , , |
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| Format: | Article |
| Published: |
Human Resource Management Academic Research Society
2022
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| Online Access: | http://psasir.upm.edu.my/id/eprint/102534/ https://hrmars.com/index.php/IJARAFMS/article/view/14073/Understanding-the-Effect-of-Government-Attitudes-on-Voluntary-Tax-Compliance-in-Nigeria |
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| Summary: | An effective government’s performance is indicated by; high levels of efficiency, bureaucratic
quality, the rule of law and the fight against corruption. This paper aimed to examine the effect
of government attitudes on voluntary tax compliance in Nigeria. The study distributed 384
questionnaires to self-employed taxpayers in Nigeria, out of which 296 questionnaires were
successfully returned. An analysis was conducted incorporating structural equation modelling
using the SmartPLS 3.3 software application 3.3 to derive the measurement and structural
model of the analysed result. The results showed that government effectiveness positively
and significantly affected voluntary tax compliance. Additionally, the findings revealed a
positive and significant effect between tax authority transparency and voluntary tax
compliance. Further findings showed that government attitude was positively and
significantly related to voluntary tax compliance. Therefore, the present study recommends
that the government improve its attitudes toward efficiency and transparency in tax and
governance to improve voluntary taxpayer compliance with Nigeria's tax authorities. |
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