{"title":"Public Governance Quality and Tax Compliance Behavior in Nigeria: The Moderating Role of Financial Condition and Risk Preference","authors":"J. O. Alabede, Z. Z. Ariffin, K. Idris","doi":"10.22164/ISEA.V5I1.54","DOIUrl":null,"url":null,"abstract":"To have better understanding of compliance behavior of individual taxpayers in developingcountries especially Nigeria, this study is undertaken primarily to test relationship between taxpayers’perception about public governance quality and their compliance behavior as well as todetermine whether the relationship is moderated by financial condition and risk preference individuallyand jointly. This study involved a survey of individual taxpayers’ opinion, perceptionand behavior about public governance quality as well as tax compliance. The major finding ofthis study is that public governance quality has significant positive relationship with tax compliancebehavior. The study also indicates that risk preference has strong negative moderatingeffect on the relationship between public governance quality and tax compliance behavior. Administrationof income tax in Nigeria is characterized by low compliance level and therefore,there is no doubt that improvement in public governance quality would contribute significantlyin reawakening the culture of tax compliance among individual taxpayers in Nigeria. Empirically,nothing much is known in tax compliance literature about the influence of public governancequality on tax compliance behavior of individual taxpayers as well as the moderating effectof financial condition and risk preference on tax compliance and its determinants. Thisstudy extended tax compliance model to incorporate public governance quality and moderatingeffects of financial condition and risk preference. Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"5 1","pages":"3-24"},"PeriodicalIF":0.0000,"publicationDate":"2011-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"39","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Issues in Social and Environmental Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.22164/ISEA.V5I1.54","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 39
尼日利亚公共治理质量与税收合规行为:财务状况和风险偏好的调节作用
为了更好地了解发展中国家特别是尼日利亚的纳税人个人的合规行为,本研究主要是为了测试纳税人对公共治理质量的€感知与其合规行为之间的关系,以及确定这种关系是否受到财务状况和风险偏好的单独和共同调节。本研究调查了个别纳税人对公共治理质量和税收合规的看法、感知和行为。本研究的主要发现是公共治理质量与税务合规行为存在显著的正相关关系。研究还表明,风险偏好对公共治理质量与税收合规行为之间的关系具有较强的负向调节作用。尼日利亚所得税管理的特点是合规水平较低,因此,毫无疑问,提高公共治理质量将大大有助于重新唤醒尼日利亚个人纳税人的税收合规文化。实证方面,税收合规文献对公共治理平等对纳税人个人税收合规行为的影响以及财务状况和风险偏好对税收合规及其决定因素的调节作用知之甚少。本研究扩展税务遵从模型,纳入公共治理品质、财务状况与风险偏好的调节效应。Â版权所有©www.iiste.org
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