The impact of taxpayers' perception of government's accountability, transparency and reduction in fiscal corruption on voluntary tax compliance in Nigeria

This paper examined the impact of taxpayers' perception of government's accountability, transparency and reduction in fiscal corruption on voluntary tax compliance. The study obtained data through questionnaire from a sample size of 1,700 selected randomly out of the population of 11,900 tradesmen and artisans belonging to 17 trade associations in Lagos State, Nigeria. Findings of the study indicate that each of the individual independent variables has significant positive relationship with the dependent variable. The study also suggests that the combined effect of government's accountability, transparency and reduction in fiscal corruption appears to have greater impact on voluntary tax compliance. The paper argues that for most taxable adults to be tax compliant in Nigeria, government must be perceived and seen to be accountable to the citizens, be transparent in its style of governance and be perceived and seen to take necessary steps in reducing the level of corruption in Nigeria.