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The Effect of Accountability and Transparency on Tax Returns in Nigeria


The objective of this paper is to ascertain how transparency and accountability can propel tax returns in Nigeria. The methodology we adopted is time series data and our analysis was predicated on Eviews where we ran a regression model that established the good fitness of the model. The model used is an auto regressive model. Stewardship theory was used for this study. We concluded on the nexus that subsist between the judicious use of tax proceeds and tax compliance and therefore recommends on a formidable commitment by the government where tax proceeds will be used to better the welfare of the tax payers.


Accountability, stewardship theory, tax proceeds, transparency

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