Year: 2026
Type: article
Study design: Observational Study
Abstract: The study examines the relationship between tax authority transparency and taxpayers’ willingness to pay tax in Osun State, Nigeria. The general decline in Internally Generated Revenue (IGR) in Nigeria necessitates the search for the root cause(s) of taxpayers’ apathy to tax payment. This study, therefore, investigated this issue using primary data collected from 475 households across the four major cities in Osun State, namely: Ede, Ilesha, Osogbo, and Owode. An ordered logistic regression model was employed in analyzing the relationship between tax authority transparency and taxpayers’ willingness to pay taxes. The study revealed that the perceived transparency of the tax authority significantly improved willingness to pay taxes at 1% confidence level. It further revealed that taxpayers’ fear of God and their fear of punishment for tax evasion also positively affect their willingness to pay taxes at 1% confidence level. The study revealed locational variations in taxpayers’ disposition to pay taxes. Ilesha had the highest disposition to pay taxes, followed by Ede, while Owode had the lowest. The study finally found that income is negatively associated with willingness to pay taxes, which is consistent with the observed tendency among higher-income individuals to circumvent tax obligations. The study recommends quarterly public disclosure of tax revenue and expenditure accounts, vigorous prosecution and publication of tax evaders, and the strategic engagement of religious and community leaders to reduce tax evasion in the State.
Author: Adewara Sunday Olabisi
Institution: Redeemer's University
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W7166329122
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