Taxpayers’ Psychological Attributes, Government Accountability and Tax Compliance in Southwest Nigeria

This study investigated the effect of taxpayers’ psychological characteristics, such as trust in government, perception of fairness in taxation, and fear of penalties, on tax compliance behaviour. It also explored the moderating role of taxpayers’ perception of accountability in the relationship between taxpayers’ attributes and compliance behaviour. The study adopted a descriptive survey research design. The study selected 400 respondents proportionally across the six states in Southwest Nigeria. The data were analysed using descriptive statistics, multiple regression, binary logistic regression, and hierarchical regression analysis. The findings revealed that psychological characteristics significantly influence tax compliance behaviour. In particular, trust in government and fear of penalties had positive and statistically significant effects on compliance, while perceived fairness in taxation had a positive but insignificant effect. Furthermore, taxpayers’ perception of accountability significantly improved compliance behaviour and strengthened the relationship between psychological attributes and tax compliance. The study concluded that taxpayers are more likely to comply voluntarily when they perceive government institutions as transparent, accountable, and effective in using tax revenues. The study therefore recommended improved transparency in public financial management, enhanced taxpayer education, and stronger enforcement mechanisms to increase voluntary tax compliance in Southwest Nigeria