TY - GEN
T1 - Empirical analysis of the effect of tax transparency and accountability on tax culture
AU - Uchenna, Okoye Lawrence
AU - Olayinka, Erin
AU - Ado, Ahmed
AU - Achugamonu Uzoma, B.
N1 - Publisher Copyright:
© 2018 Elsevier Ltd. All rights reserved.
PY - 2018
Y1 - 2018
N2 - This paper examined the effect of tax transparency and accountability on tax culture in Nigeria. The survey research method was adopted. Data obtained from respondents selected from four major audit firms in Nigeria (PwC, KPMG, Ernst & Young, Akintola Williams Deloitte) were analyzed using the method of ordinary least squares. A sample of 270 respondents was used for the study. Tax compliance, tax evasion, tax disclosure, tax avoidance, and tax revenue were adopted as proxies for tax transparency and accountability. The parameters were estimated at 5 per cent level of significance. The result shows that tax compliance has significant positive effect on tax culture while tax evasion and tax avoidance indicate significant negative effect. The study also produced evidence of positive effect of tax disclosure on tax culture but it is not significant. R 2 and adjusted R 2 values of 42.8 per cent and 38.2% show moderately strong explanatory power of the independent variables.
AB - This paper examined the effect of tax transparency and accountability on tax culture in Nigeria. The survey research method was adopted. Data obtained from respondents selected from four major audit firms in Nigeria (PwC, KPMG, Ernst & Young, Akintola Williams Deloitte) were analyzed using the method of ordinary least squares. A sample of 270 respondents was used for the study. Tax compliance, tax evasion, tax disclosure, tax avoidance, and tax revenue were adopted as proxies for tax transparency and accountability. The parameters were estimated at 5 per cent level of significance. The result shows that tax compliance has significant positive effect on tax culture while tax evasion and tax avoidance indicate significant negative effect. The study also produced evidence of positive effect of tax disclosure on tax culture but it is not significant. R 2 and adjusted R 2 values of 42.8 per cent and 38.2% show moderately strong explanatory power of the independent variables.
KW - Tax burden
KW - Tax culture
KW - Tax incentives
KW - Tax rate
KW - Tax transparency and accountability
UR - http://www.scopus.com/inward/record.url?scp=85060813686&partnerID=8YFLogxK
M3 - Conference contribution
AN - SCOPUS:85060813686
T3 - Proceedings of the 31st International Business Information Management Association Conference, IBIMA 2018: Innovation Management and Education Excellence through Vision 2020
SP - 6760
EP - 6767
BT - Proceedings of the 31st International Business Information Management Association Conference, IBIMA 2018
A2 - Soliman, Khalid S.
PB - International Business Information Management Association, IBIMA
T2 - 31st International Business Information Management Association Conference: Innovation Management and Education Excellence through Vision 2020, IBIMA 2018
Y2 - 25 April 2018 through 26 April 2018
ER -
