Original Research Article | OPEN ACCESS
Good Governance and Personal Income Tax Compliance in Nigeria

A. E. Okoye1, P. A. Isenmila1, A. I. Oseni2

Department of Accountancy, Auchi Polytechnic, Auchi, Edo; 1Department of Accounting, Faculty of Management Sciences, University of Benin, Benin City, Edo State;

For correspondence:-  A. Oseni   Email: osenimallamabu@yahoo.com

Received: 13 Feb. 2018        Accepted: 27 March 2018        Published: 28 April 2018

Citation: Okoye AE, Isenmila PA, Oseni AI. Good Governance and Personal Income Tax Compliance in Nigeria. Account Tax Rev 2018; 2(1):107-121 doi:

© 2018 The authors.
This is an Open Access article that uses a funding model which does not charge readers or their institutions for access and distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0) and the Budapest Open Access Initiative (http://www.budapestopenaccessinitiative.org/read), which permit unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited..


The broad objective of this study is to investigate the effect of good governance on personal income tax compliance in Nigeria. Data for analysis were gathered through the administration of questionnaires using the cluster sampling technique, four hundred (400) questionnaire was distributed to taxable persons in Edo and Delta states, representing South-south zone. Two hundred questionnaire was distributed in each state. Ordinary Least Square (OLS) was applied in testing the hypothesis. The study found a positive and statistically significant relationship between the independent variable (good governance) and the dependent variable (tax compliance) in Nigeria. The study concluded that good governance is positively and statistically related to personal income tax compliance in Nigeria which is an indication that the independent variable increases personal income tax compliance. The study recommended that tax authorities should shape the attitude and perceptions of taxpayers positively by the effective utilization of taxpayers’ fund in a transparent and accountable manner.

Keywords: Good governance, tax compliance, tax authorities, perceptions, fiscal policy

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