INFLUENCE OF GOVERNMENT EFFECTIVENESS AND REGULATORY QUALITY ON TAX COMPLIANCE IN NIGERIA
Peters Ade Sanni, Oladele Celestine Toluwa and Babatunde Akinola
Volume 7 Issue 1
Abstract
In emerging countries, taxes play a crucial role. The more taxes they levy, the more long-term revenue they generate. However, due to a variety of administrative issues, these countries only generate a small amount of revenue from taxes. As a result, the impact of government effectiveness and regulatory quality on tax revenue in Nigeria was investigated in this report. The study looked into the impact of government efficiency on tax revenue, as well as the relationship between regulatory quality and tax revenue in Nigeria. The study used an ex-post facto research design and ARDL technique was utilized to analyse the secondary data collected. Government effectiveness is positively significant on tax revenue in Nigeria, according to the findings, while regulatory quality is not significant. The study came to the conclusion that good governance is instrumental in understanding the level of tax revenue in Nigeria, and recommended that government should nurture a continuous desire for quality service delivery.
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