PUBLIC GOVERNANCE QUALITY AND PERSONAL INCOME TAX COMPLIANCE: EVIDENCE FROM ILORIN METROPOLIS, KWARA STATE, NIGERIA

Mudathir Olanrewaju Salam
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Mudathir Olanrewaju Salam: University of Ilorin, Postal: Department of Accounting, Ilorin, Nigeria

International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), 2019, vol. 08, issue 2, 43-63

Abstract: Public governance quality in terms ofgovernment effectiveness and prevention ofcorruption is crucial to achieving personal income taxpayers' compliance and efficient revenue generation. This study examines the relationship between public governance quality and direct tax version of personal income taxcompliance in Ilorin metropolis, Kwara State, Nigeria. Using purposive sampling technique, sample size of three hundred and ninety-four (394) respondents from registered Small and Medium Enterprises operating in Ilorin metropolis were chosen. Data was collected through the use of a structured questionnaire; the study applies both descriptive and inferential statistics. Ordered Logistic Regression was used in testing the hypotheses of the study. Results indicate that there is no relationship between voice andaccountability; politicalstabilityandabsence ofviolence; confidence in the rule of law and regulatory quality. However, there is relationship between government effectiveness and control ofcorruption and the direct tax version ofpersonal income tax compliance. Therefore, public governance quality was found to influence tax compliance in relation to government effectiveness and control of corruption. Based on the findings, it was recommended that there should be tremendous improvement in government effectiveness in the provision of quality infrastructure; quality health service and quality educational system to encourage personal income taxpayers to be tax-compliant; and also, adequate measures to strengthening the machinery put in place to control corruption in the state should be given priority.

Keywords: Personal income tax; Public governance quality; Tax compliance; Government effectiveness; Quality infrastructure (search for similar items in EconPapers)
Date: 2019
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