GOVERNMENT ACCOUNTABILITY, FISCAL INTEGRITY AND VOLUNTARY TAX COMPLIANCE: EVIDENCE FROM NIGERIAN SMEs

MBU-OGAR, Geraldine Banku Department of Accounting University of Calabar, Calabar, Nigeria geraldineokafa@gmail.com

NKIRI, Joseph Enyam Department of Accounting University of Calabar, Calabar, Nigeria joseph.nkiri@yahoo.com

KANKPANG, Kechi Alphonsus Department of Accounting University of Calabar, Calabar, Nigeria drkechi@gmail.com

OGAR-ABANG, John Oyong Department of Accounting University of Calabar, Calabar, Nigeria ogarabang@gmail.com

ABSTRACT The aim of this study was to evaluate the impact of government accountability, fiscal integrity and voluntary tax compliance, taking into cognizance the Nigerian perspective. The study adopted the crosssectional research design and collected data through questionnaire administered to SMEs, artisans and tradesmen. Multiple regression technique was used in analysing the data. Findings from the study revealed a significant relationship between government accountability, fiscal integrity and voluntary tax compliance with a P value of 0.011< 0.05 and F statistics of 7.688. These statistics asserts that voluntary tax compliance can be induced and attained by government’s pro-activeness towards accountable, transparent and integrity driven policies and programmes, robust good governance structures and efficiency practices. The study recommends that governments should uphold core principles and ideals of accountability, transparency and integrity in all spheres and areas of its operations to earn public trust and confidence. This would boost tax morale, expand tax net and achieve more sustained voluntary tax compliance and increased revenue pool.

Keywords: Government accountability, fiscal integrity, voluntary tax compliance, tax morale.

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