The impact of tax payers in perception of good governance on Voluntary tax Compliance in Lagos Nigeria

ABSTRACT Good governance, with respect to how organisations or states are managed has assumed a

prominent position in the private and public domains (Abdellatif, 2003; Mbao and Komboni,

2008; Owojori, Akintoye and Adidu, 2009). A review of literature suggests that good governance

is very key to tax compliance (Maffry, 1997; Carstens, 2005; Ribadu, 2006; Friedman, 2009;

Iwuagwu, 2009; Lu, Huang and Lo, 2010). According to Graham and Bruhn (2009), the decision

to impose taxes is not based simply on sober fiscal analysis, but is rather an intensely political

decision. They remarked further that “in a democracy, government tax decisions are the

outcomes of a critical relationship underlying taxing and spending: the relationship between

citizens and their elected government” (Graham and Bruhn, 2009, p. 2). Good governance in this

study essentially refers to accountability and transparency, reduction in fiscal corruption,

efficient and effective tax administration, efficient and effective tax laws and tax policies and

socio-economic considerations (such as the social life style of taxpayers, influence of money on

individuals as a result of harsh economic condition, income level of taxpayers, family pressure,

influence of peer group and colleagues in the work place).

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APA

awah, C (2021). The impact of tax payers in perception of good governance on Voluntary tax Compliance in Lagos Nigeria. Afribary. Retrieved from https://afribary.com/works/the-impact-of-tax-payers-in-perception-of-good-governance-on-voluntary-tax-compliance-in-lagos-nigeria

MLA 8th

Awah, Chidi "The impact of tax payers in perception of good governance on Voluntary tax Compliance in Lagos Nigeria" Afribary. Afribary, 02 May. 2021, https://afribary.com/works/the-impact-of-tax-payers-in-perception-of-good-governance-on-voluntary-tax-compliance-in-lagos-nigeria. Accessed 05 May. 2024.

MLA7

Awah, Chidi . "The impact of tax payers in perception of good governance on Voluntary tax Compliance in Lagos Nigeria". Afribary, Afribary, 02 May. 2021. Web. 05 May. 2024. < https://afribary.com/works/the-impact-of-tax-payers-in-perception-of-good-governance-on-voluntary-tax-compliance-in-lagos-nigeria >.

Chicago

Awah, Chidi . "The impact of tax payers in perception of good governance on Voluntary tax Compliance in Lagos Nigeria" Afribary (2021). Accessed May 05, 2024. https://afribary.com/works/the-impact-of-tax-payers-in-perception-of-good-governance-on-voluntary-tax-compliance-in-lagos-nigeria

The impact of tax payers in perception of good governance on Voluntary tax Compliance in Lagos Nigeria

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