Government Accountability, Fiscal Integrity And Voluntary Tax Compliance Nexus: The Nigerian Perspective


  • Geraldine Banku Mbu-Ogar University of Calabar


The study evaluated the impact of government accountability, fiscal integrity and voluntary tax compliance, taking into cognizance the Nigerian perspective. The study adopted the cross-sectional research design and data collected through responses from questionnaire instruments 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 pro-activeness towards accountable, transparent and integrity driven policies and programmes, robust good governance structures and efficiency practices. The study recommended 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 serve as a precursor for boosting tax morale, expanding the tax net and achieving more sustained voluntary tax compliance and increased revenue pool


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How to Cite

Mbu-Ogar, G. B. (2023). Government Accountability, Fiscal Integrity And Voluntary Tax Compliance Nexus: The Nigerian Perspective. The Journal of Accounting and Management, 13(2), 83–93. Retrieved from



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