GOVERNMENT ACCOUNTABILITY AND TAX COMPLIANCE: THE NIGERIA EXPERIENCE

Abstract

The usage of tax revenue which is a major source of government revenue has been questioned over time as a result of ineffective accountability of its usage. This has been ascribed to the level of corruption which hampered the level of tax compliance. This is evidenced with the Nigeria’s corruption index ranking on Transparency International. This study hence recommends that to ensure transparency and accountability, government needs to make comprehensive communication on the usage of tax revenue generated periodically.