Evaluation of Public Accountability and Tax Culture among Tax Payers in Nigeria

Emmanuel Igbo Igbeng, Sunny Biobele Beredugo and Vincent Adaka Adu
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Emmanuel Igbo Igbeng: Department of Accounting, University of Calabar, Calabar, Cross Rivers State, Nigeria
Sunny Biobele Beredugo: Department of Accounting, University of Calabar, Calabar, Cross Rivers State, Nigeria
Vincent Adaka Adu: Department of Accounting, University of Calabar, Calabar, Cross Rivers State, Nigeria

International Journal of Management Science and Business Administration, 2015, vol. 1, issue 9, 7-13

Abstract: This study is about public accountability and tax culture in Nigeria. The article specifically evaluates the extent to which government’s accountability, transparency and act in the interest of the public create a sustainable tax culture in Nigeria and whether clear definition of responsibility, adherence to reporting mechanism and strict system review and sanctions enhance Nigerian tax culture among others. Survey research design was used and information was gathered from 782 tax payers from Edo, Enugu and Bayelsa States. The study adopted Pearson Product Moment Correlation (PPMC), Ordinary Least Square (OLS) and Multivariate Analysis of Variance (MANOVA) for testing the hypotheses. It was discovered that government’s accountability, transparency and act in the interest of the public create a sustainable tax culture in Nigeria; and clear definition of responsibility, adherence to reporting mechanism, and strict system review and sanctions enhance Nigerian tax culture, while unaccountability can lead to diverse consequences such as loss of government popularity among others. It is, therefore, recommended that in order to boast the Nigerian tax culture, government should be accountable, transparent and always act in the best interest of the public.

Keywords: Public accountability; Trust; Public interest; Responsibility; Adherence to reporting mechanism; System review and sanctions; Nigerian tax culture (search for similar items in EconPapers)
JEL-codes: M00 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:mgs:ijmsba:v:1:y:2015:i:9:p:7-13

DOI: 10.18775/ijmsba.1849-5664-5419.2014.19.1001

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