Corruption Perception Index Research Articles

The role of socio-economic and institutional factors in explaining dental health inequalities

This paper aims to investigate the effect of socio-economic and institutional factors on dental health outcomes and inequalities among countries. By applying the oral health status indicator DMFT 12-year-olds index, 117 countries were classified into three dental health groups. The analysis of variance (ANOVA) was employed to examine the relations among a set of socio-economic and institutional variables and dental health inequalities. Variables included are GDP per capita, current health expenditures, number of dentists, Corruption Perceptions Index, quality of health services, unemployment rate, internal conflict, Gini index, UHC service index, and general government health expenditures. The results showed that higher corruption prevalence in a country is associated with poor outcomes in a nation's dental health. In countries with the highest satisfaction with the quality of health services, this may be attributed to substantial public health expenditures. The size of health expenditures and the number of dentists available to the country’s population do not necessarily grant advanced dental health, even in economically prosperous countries. Indicators of social inequality do not explain the dental health outcomes, suggesting there are other factors describing better the disparities among low- and higher- DMFT index country groups. Inequalities in dental health are explained by institutional factors, corruption prevalence, and public health funding being important ones. Policy implications towards more generous public funding of health services and implementation of anti-corruption measures could contribute to seizing dental health inequalities worldwide.

Impact of investment climate on foreign direct investment in Nigeria, Ghana, Kenya and South Africa,

The study examined the Impact of Investment Climate on Foreign Direct Investment in Nigeria, Ghana, Kenya and South Africa, for the period of 2000 to 2021. The focus of this study is on how the business environment in Nigeria, Ghana, Kenya and South Africa influences foreign direct investment. Specific goals are as follows: (i). Evaluate critically the effect of the economic investment climate in Nigeria, Ghana, Kenya and South Africa on the inflow of FDI The variable scope include economic investment climate (ease of doing business index, gross domestic product, inflation rate), political investment climate (political stability index, corruption perception index, quality of institutions), environmental investment climate (nitrous-oxide emission, population density, land/air pollution rate) as the independent variable. The dependent variable was foreign direct investment inflows. Time series analysis, and more specifically the multiple panel regression analysis method, was used in analyzing the data adopting the Cobb Douglass model for its theoretical framework and data was sourced from the Statistical Bulletin of the countries studied and the World Bank Statistics.\The results show that, Economic investment climate variable (GDP) had significant positive effect on the inflow of foreign direct investment into Nigeria, Ghana, Kenya and South Africa. While inflation have positive insignificant relationship with FDI; It was recommended that; Efforts should be made by the governments of Nigeria, Ghana, Kenya and South Africa to enhance their economic fortunes by strengthening their economy through engaging in massive production for exports which will boost economic growth and as well attract more foreign direct investment

EFFECT OF CORRUPTION ON NATIONAL SECURITY AND WAY FORWARD

This paper examines the effect of corruption on natural security and way forward in Nigeria. Bribery and corruption have been globally perceived as enemy of national economic development and threatening the security of a nation. Nigeria is of the country that the menace of the corruption said to have gone beyond imagination as the corruption persist from both government and private institutions. However, recent transparency international, 2023 corruption perception index, ranked Nigeria 145th out of 180 countries in the index. Therefore, it is evident that there are several corruption practices on ground in Nigeria to the extent that the practice of the menace has reached an alarming stage as inflation and insecurity are worsening daily. Despite the efforts of the past and present administration to arrest the menace of corruption in Nigeria, through various anti-corruption agencies like ICPC, EFCC and others, yet unfortunately the issue of corruption among political office holders, civil servants, business men and women, contractors, etc. continued to gain ground that something urgently need to be done to curb the phenomena of corruption in Nigeria. The study advanced four objectives to answer the four questions and two hypotheses raised to fund out the effect of corruption on national security in Nigeria. Past empirical research literatures were used and relate it to the work. A survey and descriptive research design is adopted while a secondary data was used as source of data collection. These includes formals, conference papers, online newspaper, whatsapp group members opinion, linkedin friends, telegraph group members opinion, academic and non-academic social media groups, facebook group opinions among others. A purposive sampling technique were used in selecting the study respondents without regards to any demographic affiliation. A sample size of 300 respondents were adopted. The numbers are made up of 50 respondents each from six geopolitical regions zones of Nigeria, such as NE, NC, NW, SW, SE, SS, respectively. The data obtained from the study respondents spread within the six geopolitical zones states were translated in to statistical figures and used statistical method of T-test statistical permutation to distinguish the opinions of the respondents on the effect of corruption on national security and way forward. Discussion, conclusion, and recommendations were made for better Nigeria if properly implemented.

Фактори поширення корупції в органах державної влади України: аналіз та особливості

The article examines and highlights in detail the key factors of the existence and spread of corruption in the state authorities of Ukraine. The dynamics of the International Corruption Perception Index were analyzed and it was established that over the past ten years this indicator had a tendency to gradually improve, which was facilitated by the increase in the positive image of the state in the direction of the implementation of anti-corruption reforms at the international level, in particular, the signing of the Association Agreement, the development of the Visa Liberalization Action Plan with the European Union, the European Commission's recommendation to grant Ukraine the status of a candidate for accession. It has been established that one of the main sources of corruption in society and the state is a social crisis, which is accompanied by a high level of contempt for the law, legal nihilism, moral instability, and the phenomenon of corruption in Ukraine is closely interconnected with the political system of the state, the main reasons for this are also determined, among the key factors of which are irresponsibility and insufficient level of its controllability. Among other reasons, the following are highlighted: the presence of many bureaucratic permitting procedures, prohibitions on the implementation of a certain type of activity; lack of proper public control by civil society institutions; lack of a clear division of competence between state structures; weakness of anti-corruption policy, selective approach in the work of anti-corruption bodies and political engagement. It is emphasized that the development of corruption is facilitated by growth, as well as a significant share of the country's shadow economy. According to the results of the conducted research and generalization, six groups of causes and factors of the emergence and development of corruption in the state bodies of the country are distinguished: fundamental or political factors, legal, organizational-economic, informational, social and cultural-historical factors. A list of priority measures to eliminate corruption in state authorities by reforming interrelated systems of public administration and prevention of corruption is proposed

Exploring the Impact of Corruption and Governance on Poverty in Developing Countries: A Comparative Analysis of Pakistan, India, and Bangladesh

The article examines the effect of corruption and governance on poverty, especially in Pakistan, India, and Bangladesh. The paper brings to the foreground the roles that the World Bank and the United Nations have played in fashioning development policies in these countries. Nevertheless, those interventions demonstrate a very strong dependency on the existing local governance systems and the levels of corruption that hamper poverty reduction strategies. In terms of its methodology, the research utilises a qualitative secondary data analysis method whereby data collected from different journals, reports, and institutional documents are analysed. Thus, it allows for comparative analysis of the quality of governance as well as the impact of the latter on poverty in the three countries. The analysis shows that due to relatively stable governance in India, the poverty rate has decreased; however, Pakistan and Bangladesh may face higher negative changes due to the corruption and bad policy implementation. These vices in the so-called ‘‘third world’’ nations have soaked up funding that would have otherwise been used to develop the nation, compromised the needs of the needy, and slowed down poverty eradication. On this note, the study concludes that international interventions regarding governance should be sensitive to the local governance factors and corruption indices. A top-down approach is inefficient, and a bottom-up approach is necessary to fit each country’s needs to fight poverty and assist in sustainable development.

Digital transformation: an investigative study of the performance of digitalization in governance

Purpose Corruption in Nigeria is a wicked issue that is threatening the performance of governance. However, the potentials of digital transformation in governance have proven to resolve similar issues in many countries. This study seeks to understand the reasons why the digital transformation of governance in Nigeria is not ending corruption and the lack of accountability and transparency but is creating new opportunities of corruption. This is because Nigeria continues to decline in its ranking in the corruption perception index – yearly. The pupose of this study is to identify the various factors responsible for this and proffers adequate solutions. Design/methodology/approach Within this study, the direct observatory methodology was used. This is a form of unstructured observation, whereby the complexity and context of a behavior or interaction are examined. Two government organizations that have integrated digitalization into their processes and services were investigated; these are the Federal High Court and the Nigeria Immigration Service all based in Abuja, Nigeria. Findings The primary factors responsible for the poor performance of the digital transformation of governance within the two organizations studied – include the adoption of a semi-automated system for the digital transformation of public governance, lack of a proper audit system (internal and external), inherent culture of corruption, in-addition to the individual and organization value systems that supports corruption, lack of adequate laws, policies and regulation to prevent, manage and punish corruption and the lack of publicity on the transformation of governance within these organizations, the poor usage of the system and inadequate digital public infrastructure. Research limitations/implications This research focused on investigating two public organizations, while there are several public organizations. The results of this study may or may not apply to other organizations, but it is impossible to know at this time. This is because of the nature of this study. This represents a limitation of this research. It is possible that few public organizations within the public sector are getting the benefits of digitalization and lessons can be derived from them to improve those that are not. On the other hand, the results obtained in this study may not apply to the private sector. This needs to be examined in future studies. Hence, future studies that should investigate the impact of digital transformation of governance in both the private and public sectors – using a mixed approach are encouraged. Originality/value This study posits itself as one of the earliest studies to deploy the direct observatory methodology in understanding digital transformation of governance in Nigeria. Within this study, clear loopholes were identified with verifiable empirical evidences. Unlike previous studies that reviewed literatures and used surveys, this study used an un-biased and real-life approach to gather evidence. This study bridged the gap between theory and practice of how digital transformation in governance works in Nigeria.

Economics of Corruption: Demand Side Case of Western Balkan Countries

Corruption is a very negative phenomenon, which distorts markets and harms economic growth. Corruption has its side of supply and demand. Both supply and demand for corruption are influenced by many factors. The purpose of this article is to identify some macroeconomic and institutional factors that lead to the demand for corruption in the Western Balkans. The Corruption Perception Index and Control of Corruption index are used as measures of corruption, therefore in this paper two models are built, where independent variables are real income per capita, inequality gap, unemployment rate, rule of law, and government efficiency. A panel model, with data for the period 2012-2022 is used to identify the most important variables affecting corruption in the Western Balkans. The results show that the index used to measure corruption affects the statistical significance of the variables, with inequality gap and rule of law being significant in both models. The identification of the factors can serve the governments of these countries to design policies and adopt strategies that will reduce the involvement of people in corrupt practices.

Political Turbulence and its Impact on Foreign Direct Investment Inflows in some selected African countries

This work examined the political turbulence and its impact on Foreign Direct Investment inflow on some selected African countries; Nigeria, Ghana, Kenya and South Africa. The aim is to determine how the political climate in Nigeria, Ghana, Kenya and South Africa affects the inflow of foreign direct investment. The modified Cobb Douglass model was the theoretical underpinning of the study since growth in FDI is likened to output and the factors that lead to growth are the investment climate variables. Using the panel ARDL model analysis, the following findings were made: Political investment climate variable (PSI) had significant positive effect on the inflow of foreign direct investment in Nigeria, Ghana, Kenya and South Africa. The result showed that Political investment climate variables (political stability and corruption index) exerted significant negative effects on the inflow of foreign direct investment into Nigeria, Ghana, Kenya and South Africa. It was recommended that; Efforts should be made by the governments of Nigeria, Ghana, Kenya and South Africa to enhance their economic fortunes by strengthening their economy through prioritizing political stability and addressing underlying causes of political unrest, corruption, weak institution and political social inequality. As well as engaging in massive production for exports which will boost economic growth and attract more foreign direct investment.

THE TREND IN CORRUPTION, CRUDE OIL THEFT, AND NATIONAL SECURITY: A CASE STUDY OF NIGERIA

Over the past decade, Nigeria has faced a complex set of challenges, with corruption, crude oil theft, and national security issues being at the forefront. These problems have created a vicious cycle, where each issue exacerbates the other, leading to significant economic, political, and social repercussions. This study employs a longitudinal research design to investigate the relationship between national security, crude oil theft, and political corruption in Nigeria from 2013 to 2023. Nigeria, a leading global oil producer, has long grappled with security challenges, particularly in the Niger Delta region, where crude oil theft, violent events, and corruption have been pervasive. Using secondary data sourced from repositories, the study examines trends in crude oil theft, violent fatalities, and political corruption. Data were cleaned and analysed using R. The analysis reveals fluctuating trends in crude oil theft and corruption over the decade, with periods of peak activity aligning with political and security instability. The highest levels of crude oil theft were recorded in 2013 and 2023, while the political corruption index saw a significant decline from 2015 onwards, suggesting the partial success of anti-corruption measures. The findings highlight a complex interplay between corruption and oil theft, with spikes in violence and fatalities corresponding to key years of political unrest. The study underscores the importance of targeted interventions to address the cyclical nature of corruption, theft, and insecurity in Nigeria’s oil sector.

THE NEXUS BETWEEN CORRUPTION AND RESOURCE THEFT: IMPLICATIONS FOR NATIONAL SECURITY IN RESOURCE-RICH NATIONS

The nexus between crude oil theft, corruption, and national security in Nigeria is complex and multifaceted. Oil theft directly impacts the nation's economy by reducing government revenue, which in turn limits the resources available for critical public services, including security and law enforcement. Corruption, by weakening governance and fostering impunity, compounds these security threats, allowing criminal networks to thrive This study investigates the intricate relationship between crude oil theft, corruption, and national security in Nigeria. The study utilised a longitudinal research design, examining secondary data from 2013 to 2023, including metrics such as oil theft, political corruption, violent events, and fatalities. Data from sources like the Armed Conflict Location & Event Data Project (ACLED), the National Oil Spill Detection and Response Agency (NOSDRA), and the World Bank's political corruption index were analysed using Poisson regression to assess the effects of oil theft and corruption on national security. Findings revealed that crude oil theft has a statistically significant positive relationship with violent events, while political corruption, represented by the political corruption index, shows a strong negative relationship with security, with an estimate of - 26.475. This could imply that corruption may sometimes act as a stabilising force whereby, in corrupt systems, those in power might suppress violence to maintain order and avoid public attention that could threaten their positions. However, political corruption has a substantial positive effect on fatalities, with an estimate of 19.589. This highlights that as corruption increases, fatalities rise significantly, pointing to the detrimental impact of corruption on state institutions and the rule of law. These findings also suggest that while crude oil theft directly contributes to insecurity, political corruption may reduce overt violence by maintaining fragile stability. Therefore, addressing these issues requires a nuanced approach. Policymakers must recognise that combating corruption and oil theft alone will not be sufficient to ensure national security; instead, strategies should tackle both issues simultaneously, understanding that reducing visible violence does not always eliminate the underlying causes of insecurity.

Enhancing investment attractiveness in wartime: a comprehensive analytical approach

The study focuses on analyzing the changes in investment attractiveness during wartime, when certain regions are occupied or destroyed, some enterprises are non-operational due to damaged production facilities, there is a significant outflow of labor force, and energy issues arise. The core issue of the study lies in the necessity of considering the complex political and economic situation’s impact on Ukraine’s investment climate. This requires developing more adaptive assessment methods that can account for both economic and socio-political risk factors. In such circumstances, reliable data is hard to obtain, which prompted the goal of substantiating the factors that characterize the country’s investment attractiveness. To provide a comprehensive assessment of investment attractiveness, an integrated indicator is proposed, which combines data reflecting investment attractiveness, including indices calculated by leading global organizations. The analysis includes such indices as the Innovation Development Index, the Corruption Perception Index, and the Judicial System Index. As a result, an average value of the changes was calculated, showing a comprehensive shift in the indicators related to investment attractiveness. The analysis using the integrated indicator demonstrated that investment attractiveness has decreased by 10 % during the war, but certain indicators, such as the Corruption Facilitation Index and the Judicial Index, have actually improved during the war. The results obtained can be used to develop risk management strategies for both international and local investors. They can also serve as a basis for creating recommendations for improving the investment climate, which in turn can attract capital and stimulate economic growth under challenging conditions

Corruption impedes good governance in Somalia’s public sector

Purpose The purpose of this paper is to understand the level of corruption in Somalia and the causes that lead to corruption that in turn hampers good governance. Design/methodology/approach The paper relies on the data collected from Somali’s public institutions, international actors, newspaper articles and peer-reviewed literature. The degree of corruption is assessed with the Corruption Perceptions Index by Transparency International and the Control of Corruption provided by the World Bank. Findings The finding shows that the level of corruption in Somalia is high and complex because of the following reasons: weak governance and poverty, culture and tradition which include favoritism based on clan membership, lack of accountability mechanism and absence political will. Measures undertaken for anti-corruption, for instance, the establishment of the National Anti-Corruption Commission and legislation for its support face barriers and challenges that include political influence, lack of capacities among the undertaking institution and lack of participation by the public. Originality/value This research adds value to the knowledge of corruption in Somalia by identifying the concrete socio-political antecedents for corruption and the problems of fighting it. This paper further presents the following detailed strategies to address corruption: enhancing the operational and financial integrity of the Independent Anti-Corruption Commission; restructuring the civil service and merging it into a merit-based system; enhancing Public Financial Management (PFM) reforms; independence of the judiciary; and sustaining development in digital technology adoption in governance and procurement.

Health Impacts of Disasters and Social Indicators: An Ecological Study

Abstract The objective of this study is to investigate the correlation between certain social indicators and the mortality and morbidity in disasters recorded in the EM-DAT database within countries in the last decade. The correlation between the mortality and morbidity in disasters recorded in the EM-DAT database between March 1, 2014-2024 and the most recent data on Human Development Index (HDI), Gender Inequality Index (GII), Gini Coefficient (GC), Government Health Expenditure as a share of GDP (GHE/GDP) and Corruption Perception Index (CPI) were analyzed. During the period of the study, disasters from a total of 207 countries/regions were recorded in the database. The median (IQR) values of countries in disasters were found to be 35.1 (67.5) for death per million and 76.3 (783.0) for injury per million. The most frequent types of disasters, the most frequent cause of mortality and the most frequent cause of injury in each country were found to be floods, extreme temperatures, and epidemics, respectively. While there was no significant difference between the social indicators analyzed and the total number of deaths, there was a negative correlation between the number of injuries and the HDI, CPI, GHE/GDP values of the countries, and a positive correlation between the GC and GII values (for all tests, Spearman correlation test, p < 0.001). The correlation coefficient was interpreted as ‘weak’ in all other pairwise analyses except for the GHE/GDP value (moderate). Countries with social indicators closer to the positive threshold have been found to have less injuries in disasters. The possible reason for the insignificant correlation with the mortality is thought to be the difficulties in detecting mortality, especially in ‘extreme temperatures’, and the fact that it is mostly recorded in countries where social indicators are relatively more advanced. More research is needed to investigate the relationality between social indicators and disaster harms. Key messages • Disasters are critical mediators between social determinants and health. Addressing and reducing inequalities should remain on the public health agenda to prevent disasters and protect health. • Analysis of disasters shows that ‘extreme temperatures’, which cause the most deaths in some countries, are barely detected in developing countries. Disaster recording systems need to be strengthened.

Manifestation of the Anti-Corruption Education Movement in Breaking the Growth of New Regeneration of Corruptors

Corruption is a disease that is difficult to eliminate on this earth, not least in Indonesia where the Corruption Perception Index is very high. To deal with this is not an easy matter, we need preventive and curative efforts, namely by providing education to the younger generation today, namely Anti-corruption Education. Anti-corruption education is not a powerful way to eliminate all acts of corruption, but the existence of these educational activities will intuitively awaken the human conscience to realize not to commit criminal activities such as corruption. This article will reveal an action method on how to conduct real anti-corruption education for the younger generation to make them realize how dangerous corruption is for the people around them. This article uses a literature study method consisting of searching for articles from various theoretically supporting sources through SAGE Journals, Google Scholar, and supporting books to perfect the results of writing this article. The results of this research will comprehensively describe the real Anti-Corruption Education to be taught to the younger generation not only in theory, but together with real action actions such as campaigns to persuasively invite people to get involved in efforts to prevent corrupt practices. The younger generation is at the forefront of guarding the future of the country, therefore the younger generation should not be hypnotized by the temptation of corruption, because if they are tempted, it can destroy this country in an instant.

Interlinkages between public expenditures, non-tax government revenues and corruption in the transition economies

PurposeThis article examines potential impacts of increase in non-tax government revenues and public expenses on corruption for 11 transition economies in the Central and Eastern Europe.Design/methodology/approachThe empirical analysis uses yearly panel datasets and employs second-generation panel data models which take cross-sectional dependency and slope heterogeneity into account.FindingsThe empirical results reveal the fact that there is a strong linkage between public expenses and corruption and a weak linkage between non-tax revenue collection and corruption in the transition economies. We perform the same analysis by using data sets from G-7 countries but do not notice any linkages between those variables.Research limitations/implicationsThe research topic requires further discussion on constitutional political economy to digest the empirical findings. Thus, an extended version combined with political economic approach might be useful.Practical implicationsThrough economic transitions, there might be a linkage between public expenditures and corruption index. Thus, public spending might be controlled by using constitutional economics policies.Originality/valueThis paper is the first empirical work in the literature, which examines if there is a linkage between corruption and public expenditures and government tax income structure by using panel data sets. Moreover, it compares the results from transition countries with those of G-7 countries and provides certain policy suggestions in the context of constitutional economics.

Противодействие коррупции в сфере государственных и муниципальных закупок как способ обеспечения экономической безопасности государства

The article discusses the main indicators of corruption in public and municipal procurement. Based on the analysis of anticorruption legislation in the Russian Federation and the practice of its application, the author suggests possible measures to minimize corruption risks, provides practical examples of the work of public authorities and local governments aimed at combating corruption in this area.

The Relationship Between the Shadow Economy, Corruption, and Taxes: Empirical Evidence from Countries with High and Low Financial Development

Abstract The paper explores the relationship between the shadow economy, corruption, and taxes in 25 high-financial developed countries (HFDCs) and 30 low-financial developed countries (LFDCs) using the PVAR method. The results of the impulse-response function show that the corruption perception index (CPI) has a positive correlation with tax revenue and the shadow economy in HFDCs, while tax revenue and the shadow economy are negatively correlated. In contrast, in LFDCs, the shadow economy has a positive correlation with tax revenue and a negative correlation with the CPI. In addition, the study also suggests that there is no relationship between tax revenue and the CPI. From the above findings, we propose several related policies for each group of countries.

Affecters on Housing Prices: An Initial Review in Malaysia

This research delves into the intricate dynamics of the Malaysian housing market. Due to the issue of constantly high and expensive house prices, the study aims to integrate the possible macroeconomic causes as well as the integrity issue by focusing on three vital independent variables: Gross Domestic Product (GDP), Foreign Direct Investment (FDI), and Corruption Index (CRP). The research uses quantitative methods, the Ordinary Least Squares (OLS), to reveal nuanced correlations between these economic variables and house prices in Malaysia. The intriguing findings show that both FDI and CRP significantly influence house prices positively, aligning with existing literature. However, the unexpectedly insignificant correlation between GDP and house prices suggests a potential gap in understanding, adding a layer of intrigue to the research. These results and significant findings offer valuable insights for decision-makers and emphasize the importance of ongoing research to better grasp the complex factors shaping housing markets in different economic situations.

The Impact of Digital Transformation on the Anti-Corruption and Cyber-Fraud System

The article deals with the assessment of the digital transformation impact on the anti-corruption and anti-cyber fraud system. The article explores the interconnection between three key indices: the Corruption Perceptions Index (CPI), the National Cybersecurity Index (NCSI), and the Information and Communication Technology (ICT) Development Index in 138 countries as of 2023. In the first stage, a preliminary analysis of the indices was conducted, which showed significant variation between countries. The average CPI value was 47.5, indicating an average level of corruption globally, but some countries have very low and very high scores. Similarly, the NCSI and ICT indices also vary, indicating uneven development of cybersecurity and information and communication technologies. Correlation analysis revealed a medium to strong positive correlation between the indices. The strongest correlation (0.61) was observed between CPI and ICT, confirming that developing digital technologies can help reduce corruption. A significant correlation was also found between NCSI and ICT (0.61), which emphasizes the importance of information technology development for improving cybersecurity. The clustering method allowed us to divide countries into three groups: countries with low scores on all three indices, countries with moderate scores, and leading countries with high levels of transparency, cybersecurity, and digital development. The study confirmed the importance of investing in digital infrastructure to increase transparency and security and pointed to the need for reforms in countries that score low on all indices.

TAX PERFORMANCE AND QUALITY OF GOVERNANCE IN NIGERIA

Government cannot run in isolation, they need revenue to run their operations and one of the sources of this revenue is taxation. Despite government lamentations of a lack of funds for infrastructure development, there is a scarcity of literature in Nigeria on how tax performances may influence the quality of governance. This study examined the impact of tax performance on the quality of governance in Nigeria. Data for the study were taken from the OECD, the World Bank, and the Central Bank of Nigeria's annual reports, and the research design used is ex-post facto. The Hausman test was employed to analyze the data collected after subjecting it to the unit root test. Tax performance is proxy by company income tax, personal income tax, and value-added tax while the corruption perception index was used as a proxy for quality of governance. This study's findings revealed that the quality of governance and personal income tax are positively and significantly related, with a p-value of 0.0000, a t-statistic of 6.320390, and coefficients of 0.200227. This study's findings revealed that quality of governance and company income tax are negatively and significantly related, with a p-value of 0.0000, t-statistic of -9.743164, and coefficients of -0.228796. However, this study's findings revealed that the quality of governance and value-added tax are not related, with a p-value of 0.3252, a t-statistic of -0.984622, and a coefficient of -0.033803. This study concluded that tax performance had a significant impact on governance quality in Nigeria. This study recommends that taxation if appropriately controlled will improve the quality of governance, create jobs in the country, lower inflation, and boost economic growth.