GOVERNANCE RESPONSIVENESS: AN ASSESSMENT OF INCOME TAX REGULATION AND COMPLIANCE IN NIGERIA
GOVERNANCE RESPONSIVENESS: AN ASSESSMENT OF INCOME TAX REGULATION AND COMPLIANCE IN NIGERIA
Author(s): Samuel Chuks Ugoh, Celestine OKWUDILIABASILI, UKPERE WILFRED ISIOMA Subject(s): Governance, Economic policy, Fiscal Politics / Budgeting
Published by: Editura Fundaţiei România de Mâine
Keywords: Governance; Responsiveness; Public Compliance; Trust, and Regulatory Quality;
Summary/Abstract: Funding government expenditure can be achieved through imposition of compulsory tax or levy on individuals and businesses to raise revenue for the different functions of the State. Invariably, taxation is the forced contribution of money by an individual, exacted pursuant to legislative authority for support of the government and public welfare. This paper examined the extent to which voluntary compliance and obedience to the discharge of civic obligations such as income tax payment is influenced by governance responsiveness. The study adopted extensive review of literature on governance in Nigeria to interrogate the public compliance to income tax.
Journal: Annals of Spiru Haret University. Economic Series
- Issue Year: 22/2022
- Issue No: 4
- Page Range: 201-218
- Page Count: 18
- Language: English