The Ethics of Tax Evasion: A Comparative Study of Germany and the United States

McGee, Robert W.; Nickerson, Inge; Fees, Werner

doi:10.2139/ssrn.936743

Cited by 6 publications

(1 citation statement)

References 36 publications

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“…Hence, the government would have additional revenue to perform its civic responsibilities. However, Pashev & Konstantin (2008); McGee et al (2006); McGee (1999) stressed that taxpayers have refused to comply with the tax authorities because the government has failed to provide social amenities to its citizens. This result indicates taxpayers' perceptions of their voluntary compliance with tax payments in light of the government's attitudes.…”

Section: Introductionmentioning

confidence: 99%

Understanding the Effect of Government Attitudes on Voluntary Tax Compliance in Nigeria

Yahaya¹,

Turmin²,

Johari³

et al. 2022

IJARAFMS

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An effective government's performance is indicated by; high levels of efficiency, bureaucratic quality, the rule of law and the fight against corruption. This paper aimed to examine the effect of government attitudes on voluntary tax compliance in Nigeria. The study distributed 384 questionnaires to self-employed taxpayers in Nigeria, out of which 296 questionnaires were successfully returned. An analysis was conducted incorporating structural equation modelling using the SmartPLS 3.3 software application 3.3 to derive the measurement and structural model of the analysed result. The results showed that government effectiveness positively and significantly affected voluntary tax compliance. Additionally, the findings revealed a positive and significant effect between tax authority transparency and voluntary tax compliance. Further findings showed that government attitude was positively and significantly related to voluntary tax compliance. Therefore, the present study recommends that the government improve its attitudes toward efficiency and transparency in tax and governance to improve voluntary taxpayer compliance with Nigeria's tax authorities.

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Section: Introductionmentioning

confidence: 99%