A Cross-Cultural Assessment of Nigerian Taxpayers’ Perception of Fiscal Exchange Paradigm, Institutional Arrangement and Attitude of Tax Officials

AGBETUNDE, L. Ayodele, OJEDIRAN, Sunday, FADIPE, Adeniyi O.


This study empirically assessed procedural justice and fiscal exchange across the three main cultural groups in Nigeria. Targeted population was individual taxpayers (n=500) using mainly questionnaire for its primary data. Data were statistically analysed with SPSS. Result shows favourable perception of each of the psychological factors as well as high level of tax compliance. The three variables are however found to vary significantly across cultures thus establishing relevance of culture on each psychological factors and tax compliance. Other factors found relevant are taxpayers’ bio-data like age, gender, religion, as well as employment category as a measure of opportunity to evade tax. On a general note, major finding from the study agrees with findings from earlier researches. It however concluded that model that can ensure sustainable tax compliance would be a comprehensive one that considers all economic, social, cultural, psychological factors. Recommendations were made to major stakeholders including future researchers.

Keywords: Tax compliance, psychological model, fiscal exchange, procedural justice, culture.

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