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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Emmanuel Igbo Igbeng & Sunny Biobele Beredugo & Vincent Adaka Adu, 2015. "Evaluation of Public Accountability and Tax Culture among Tax Payers in Nigeria," International Journal of Management Science and Business Administration, Inovatus Services Ltd., vol. 1(9), pages 7-13, August.
    • Handle: 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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    References listed on IDEAS

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    1. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
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    Cited by:

    1. Izlawanie Muhammad & Norfakhirah Nazihah Mohd Hasnu & Mohd Adha Ibrahim & Suhaila Abdul Hamid & Mustafa Mohd Hanefah, 2022. "Trust in Government and Its Determinants: An Empirical Study of Public Acceptability for Carbon Tax in Malaysia," Sustainability, MDPI, vol. 14(23), pages 1-12, November.

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    More about this item

    Keywords

    Public accountability; Trust; Public interest; Responsibility; Adherence to reporting mechanism; System review and sanctions; Nigerian tax culture;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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