ABSTRACT

This study investigated the impact of good governance structure on personal income tax compliance in Nigeria, specifically in three selected local government areas of Edo State.

This study employed a survey research design in which structured questionnaires were designed and distributed to respondents as a means of data collection. This research design is most appropriate and suitable for measuring or determining the impact of one variable on another. The study's population consists of all eighteen (18) local government councils in Edo State, with a sample size of one hundred (100) copies of the questionnaire distributed to three (3) local government areas in Ondo state, Nigeria, including Ovia North East, Ovia South West, and Oredo, which form the major economic hub of Benin City and contain a large number of small and medium-sized businesses.

The study revealed a significant correlation between Nigerian tax payers' perceptions of good governance and their compliance with personal income tax obligations. Additionally, there is a significant correlation between government transparency and personal income tax compliance in Nigeria. In Nigeria, there is a significant correlation between government accountability and personal income tax compliance, according to data. The relationship between trust in government activities and personal income tax compliance in Nigeria is significant. In order to increase voluntary tax compliance, the study recommended that the government and its agencies should be more transparent with their citizens regarding the use of tax revenue. Government should provide timely financial statements for the consumption and decision-making of citizens.