WHISTLEBLOWING AND VOLUNTARY TAX COMPLIANCE: A STUDY OF BELLS UNIVERSITY OF TECHNOLOGY COMMUNITY, ADO-ODO OTA, NIGERIA.

OKERE, Wisdom
Department of Accounting, Bells University of Technology, Ota Ogun State

OFFIAELI, Amarachukwu Grace
Department of Accounting, Bells University of Technology, Ota Ogun State

ADELEKE, Ademola
Department of Accounting, Babcock University, Ogun State

Abstract

The objective of this paper was to empirically examine the relationship between whistleblowing and voluntary tax compliance in Nigeria. The study used a survey research design in order to get the opinion of tax payers on the subject matter. For the paper, we administered copies of the questionnaire to tax payers within the Bells University of Technology, Ota Ogun State, Nigeria. The data collected from the field was analyzed using descriptive statistics and Ordinary least square regression analysis. The findings from the analysis revealed a positive and significant relationship between whistleblowing and voluntary tax compliance. The paper concluded that Nigerian taxpayers are strongly influenced by the threat of punishment employed by the tax authority as well as other factors that are influential in encouraging their willingness to voluntarily comply with tax laws. It is recommended that Government should also ensure that taxpayers understand their tax obligations and find them easy to comply with. This may require that the government and revenue authorities should, at all times, act with integrity and in a manner that is perceived to be fair and reasonable.

Keywords: Tax Compliance; Whistle Blowing; Tax Avoidance; Tax Evasion; Morality.