Public Governance Quality and Voluntary Tax Compliance in Rivers State, Nigeria

Abstract

This paper empirically examined the nexus between the quality of public governance and voluntary tax compliance in Nigeria. The study population was all tax payers in Rivers State in Nigeria. Employing the survey design approach, the paper was anchored on the theory of legitimacy. The data, sourced principally through the questionnaire, and was analyzed using Kendal tab correlational technique. Findings showed that there exist positive and significant association between public governance quality and voluntary tax compliance by tax payers in Nigeria. Specifically, it found positive associations between all the proxies of the independent variables (provision of public goods, control of public corruption as well as public accountability) with voluntary tax compliance in Nigeria. It was therefore recommended that government authorities should be accountable, control corruption transparent and live up to their statutory responsibilities of providing basic infrastructures and amenities to the people; as these will enhance voluntary tax payment to its citizens.

Keywords

• Public governance quality
• Voluntary tax compliance
• Accountability
• Control of corruption
• Provision of public goods

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