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Public governance quality and tax compliance behavior in developing countries

Author

Listed:
  • Mohammed Abdullahi Umar
  • Chek Derashid
  • Idawati Ibrahim
  • Zainol Bidin

Abstract

Purpose - The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between governments and citizens, leading the later to pay or to abstain from paying tax. The study argues that socioeconomic condition is a mediator in the relationship and explains how and why it is so. Design/methodology/approach - This study adopts the conceptual approach and connects the concepts through synthesis of literature and previous research findings. Findings - The study concludes that socioeconomic condition mediates the relationship between public governance quality and tax compliance behavior in developing countries. Socioeconomic conditions appear to be a broader, clearer and more practical concept for measurement purpose than public goods/spending as currently understood in the literature. Research limitations/implications - The study is a conceptual effort, and there may a be need to undertake further empirical investigations. Developing countries vary in their socioeconomic conditions, and there is a need to acknowledge country-specific circumstances. Practical implications - The implication of the finding includes the need for further research on the concept of socioeconomic condition, and how and why it influences tax compliance behavior in developing countries. Stakeholders and governments should monitor the impact of policies and actions on the socioeconomic condition of citizens to ensure they are satisfied. Their dissatisfaction leads to the boycott of the tax system which adversely affects economic development. Originality/value - This study makes an original contribution by exploring socioeconomic conditions as a mediator between public governance quality and tax compliance behavior in developing countries. It is a significant contribution that is capable of shifting the direction of tax compliance research in developing countries due to its practical realities.

Suggested Citation

  • Mohammed Abdullahi Umar & Chek Derashid & Idawati Ibrahim & Zainol Bidin, 2018. "Public governance quality and tax compliance behavior in developing countries," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 46(3), pages 338-351, October.
    • Handle: RePEc:eme:ijsepp:ijse-11-2016-0338
    DOI: 10.1108/IJSE-11-2016-0338
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    Citations

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    Cited by:

    1. Sandra Aulia & Haula Rosdiana & Inayati Inayati, 2022. "Trust, Power, and Tax Risk into the “Slippery Slope”: A Corporate Tax Compliance Model," Sustainability, MDPI, vol. 14(22), pages 1-18, November.
    2. Oluwafadekemi S. Areo & Obindah Gershon & Evans Osabuohien, 2020. "Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalised Ordered Logistic Regression," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(7), pages 833-860, July.
    3. Md. Harun Ur Rashid & Noman Uddin & Md. Shariful Haque & Syed Zabid Hossain, 2022. "Good governance and tax evasion: mediating effect of socioeconomic conditions," Asia-Pacific Journal of Regional Science, Springer, vol. 6(2), pages 759-776, June.
    4. Vincenzo Alfano & Salvatore Ercolano, 2022. "Stay at Home! Governance Quality and Effectiveness of Lockdown," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 159(1), pages 101-123, January.

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