International records / OpenAlex research

Sustainable Voluntary Tax Compliance Systems and Economic Development in Nigeria: A Survey-Based Regression Analysis

The study investigates the effect of sustainable voluntary tax compliance systems on economic development in Nigeria by examining three institutional and behavioural determinants: taxpayer education and awareness, tax administration efficiency, and trust in government and tax transparency. Despite repeated administrative reforms, persistently low levels of voluntary compliance, a narrow domestic revenue base, and weak fiscal capacity continue to constrain Nigeria's development financing. The study used a cross-sectional survey design. Taxpayers and tax administration stakeholders from all thir…