Public governance quality and tax compliance behavior in Nigeria: The moderating role of financial condition and risk preference

• Main Authors: Alabede, James O., Zainal Affrin, Zaimah, Md. Idris, Kamil
• Format: Article
• Language: English
• Published: IISTE 2011
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/17777/1/ISEA%205%2012%203-24.pdf; http://repo.uum.edu.my/17777/; http://iiste.org/Journals/index.php/ISEA/article/view/951
• Institution: Universiti Utara Malaysia

To have better understanding of compliance behavior of individual taxpayers in developing countries especially Nigeria, this study is undertaken primarily to test relationship between taxpayers’ perception about public governance quality and their compliance behavior as well as to determine whether...