Abstract
This study is about public accountability and tax culture in Nigeria. The article specifically evaluates the extent to which government’s accountability, transparency and act in the interest of the public create a sustainable tax culture in Nigeria and whether clear definition of responsibility, adherence to reporting mechanism and strict system review and sanctions enhance Nigerian tax culture among others. Survey research design was used and information was gathered from 782 tax payers from Edo, Enugu and Bayelsa States. The study adopted Pearson Product Moment Correlation (PPMC), Ordinary Least Square (OLS) and Multivariate Analysis of Variance (MANOVA) for testing the hypotheses. It was discovered that government’s accountability, transparency and act in the interest of the public create a sustainable tax culture in Nigeria; and clear definition of responsibility, adherence to reporting mechanism, and strict system review and sanctions enhance Nigerian tax culture, while unaccountability can lead to diverse consequences such as loss of government popularity among others. It is, therefore, recommended that in order to boast the Nigerian tax culture, government should be accountable, transparent and always act in the best interest of the public.
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