CULTURE AND SUSTAINABLE TAX COMPLIANCE IN NIGERIA

https://doi.org/10.5281/zenodo.10529158

Authors

  • Felix Osayabor Emovon Postgraduate student, Department of Accounting, Igbinedion University, Okada, Edo State, Nigeria.
  • Innocent Sunny Agbo (Ph.D) Department of Accounting, Igbinedion University, Okada, Edo State, Nigeria.
  • Anslem Obigho Onogholo Postgraduate student, Department of Accounting, Igbinedion University, Okada, Edo State, Nigeria.

Keywords:

Culture, Tax Compliance, Tax Evasion, Tax Administration and Government

Abstract

This study examined culture and sustainable tax compliance in Nigeria. Governments must earn sufficient revenue to fulfill their fiduciary commitments to citizens. This public money can be produced through a variety of means, the most stable and sustainable of which is taxation. However, residents are not naturally obligated to pay taxes honestly, lowering the volume of potential revenue. The broad objective of this conceptual paper is to examine culture and sustainable tax compliance in Nigeria. The methodology adopted for this study is library approach which focuses on content review of extant literature on culture and sustainable tax compliance in Nigeria. We concluded that culture exerts significant influence on tax compliance of individual taxpayers and that each of the Hofstede's cultural dimensions is found to show strong influence on tax compliance. Furthermore, government transparency and accountability in taxation are critical to taxpayer confidence since a lack of trust in the tax system and government can lead to tax evasion and dishonesty. In order to attain the best results, the study advised that the Nigerian government and other important players ensure that culture is generally recognized in tax policy creation, law enactment, and tax administration procedures. In addition, tax authorities should be sufficiently supported, and loopholes in relevant tax legislation should be closed.

Published

2024-01-17

How to Cite

Emovon, F. O., Agbo , I. S., & Onogholo, A. O. (2024). CULTURE AND SUSTAINABLE TAX COMPLIANCE IN NIGERIA. Journal of Interdisciplinary Research in Accounting and Finance (JIRAF), 11(1), 1–9. https://doi.org/10.5281/zenodo.10529158

Issue

Vol. 11 No. 1 (2024): January-March

Section

Original Peer Reviewed Articles
Copyright & Licensing

Copyright (c) 2024 Journal of Interdisciplinary Research in Accounting and Finance (JIRAF)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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