Public Governance Quality and Personal Income Tax Compliance: Evidence from Ilorin Metropolis, Kwara State, Nigeria

Simple item page
dc.contributor.authorSALAM, Mudathir Olanrewaju
dc.date.accessioned2021-05-27T12:36:25Z
dc.date.available2021-05-27T12:36:25Z
dc.date.issued2019-09
dc.description.abstractPublic governance quality in terms of government effectiveness and prevention of corruption is crucial to achieving personal income taxpayers' compliance and efficient revenue generation. This study examines the relationship between public governance quality and direct tax version of personal income tax compliance in Ilorin metropolis, Kwara State, Nigeria. Using purposive sampling technique, sample size of three hundred and ninety-four (394) respondents from registered Small and Medium Enterprises operating in Ilorin metropolis were chosen. Data was collected through the use of a structured questionnaire; the study applies both descriptive and inferential statistics. Ordered Logistic Regression was used in testing the hypotheses of the study. Results indicate that there is no relationship between voice and accountability; political stability and absence of violence; confidence in the rule of law and regulatory quality. However, there is relationship between government effectiveness and control of corruption and the direct tax version of personal income tax compliance. Therefore, public governance quality was found to influence tax compliance in relation to government effectiveness and control of corruption. Based on the findings, it was recommended that there should be tremendous improvement in government effectiveness in the provision of quality infrastructure; quality health service and quality educational system to encourage personal income taxpayers to be tax-compliant; and also, adequate measures to strengthening the machinery put in place to control corruption in the state should be given priority.en_US
dc.identifier.issn2659-1952
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/5497
dc.language.isoenen_US
dc.publisherThe Institute of Chartered Accountants of Nigeriaen_US
dc.subjectPersonal income taxen_US
dc.subjectPublic governance qualityen_US
dc.subjectTax compliance,en_US
dc.subjectGovernment effectiveness,en_US
dc.subjectQuality infrastructureen_US
dc.titlePublic Governance Quality and Personal Income Tax Compliance: Evidence from Ilorin Metropolis, Kwara State, Nigeriaen_US
dc.typeArticleen_US

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
Public-Governance-Quality-And-Personal-Income-Artice.pdf
Size:
502.02 KB
Format:
Adobe Portable Document Format
Description:
Main article
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.69 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections