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The Journal of Development Studies Volume 57, 2021 - Issue 2
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Articles

Building a Social Contract? Understanding Tax Morale in Nigeria

NEIL McCulloch* The Policy Practice, Oxford, UKORCID Iconhttps://orcid.org/0000-0001-5567-692XView further author information
ORCID Icon,
Tom Moerenhout** School of International and Public Affairs, Columbia University, New York, USACorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0001-8719-8096View further author information
ORCID Icon &
Joonseok Yang† Department of Political Science and Diplomacy, Sungkyunkwan University, Seoul, South KoreaView further author information
Pages 226-243 | Received 27 Jun 2019, Accepted 29 Jun 2020, Published online: 10 Aug 2020

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Giulia Mascagni & Fabrizio Santoro. (2023) The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda. The Journal of Development Studies 59:6, pages 811-832.
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Ebele Stella Nwokoye, Clement Izuchukwu Igbanugo, Chukwunonso Ekesiobi & Stephen Kelechi Dimnwobi. (2023) Fiscal Incentives and Tax Compliance Behaviour in Industrial Clusters: A Survey of Clusters in South-east Nigeria. Journal of African Business 24:1, pages 147-166.
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Wilfried A. K. Kouamé. (2021) Trust to Pay? Tax Morale and Trust in Africa. The Journal of Development Studies 57:7, pages 1086-1105.
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Articles from other publishers (14)

Ana Isabel López García & Barry Maydom. (2021) Migrants’ Remittances, the Fiscal Contract and Tax Attitudes in Africa and Latin America. Political Studies 71:4, pages 1025-1046.
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Abreham Adera. (2023) Chinese Aid Projects and Local Tax Attitudes: Evidence from Africa. The European Journal of Development Research.
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Syden Mishi & Nomonde Tshabalala. (2023) Public finance in South Africa: Tax compliance and behavioural responses to tax increases. Africa’s Public Service Delivery and Performance Review 11:1.
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Leah R. Rosenzweig & Nicole E. Wilson. (2022) State of the Fiscal Contract in Lagos’ Informal Settlements. Studies in Comparative International Development 58:1, pages 1-28.
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Johanna Söderström & Marcus Wangel. (2022) Public Channels of Access and State-Citizen Encounters in the Namibian Tax System. Administration & Society 55:2, pages 264-293.
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Marco Ciziceno. (2023) People's wellbeing, civic capital and sustainable practices: Evidence from the European Values Study survey. Frontiers in Sociology 7.
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Colin C. WilliamsColin C. Williams. 2023. Formalization of the Informal Economy. Formalization of the Informal Economy 21 56 .
Oluwaseun Titi Adeosun & Israel Olukayode Adebowale. (2022) Property Tax and Sustainable Development in Ekiti State: Citizens’ Perspective. Central European Journal of Public Policy 16:2, pages 18-29.
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Tom Moerenhout & Joonseok Yang. (2022) Tax Evasion Attitudes of Small Firms in Low‐ and Middle‐income Countries: Evidence from Nigeria. Development Policy Review 40:6.
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Nic Cheeseman & Caryn Peiffer. (2022) Why efforts to fight corruption can undermine the social contract: Lessons from a survey experiment in Nigeria. Governance.
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Johanna Söderström. (2022) Taxation in Namibia: an everyday political practice without deliberation and influence. The Journal of Modern African Studies 60:2, pages 197-216.
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Marco Ciziceno & Pietro Pizzuto. (2022) Life satisfaction and tax morale: The role of trust in government and cultural orientation. Journal of Behavioral and Experimental Economics 97, pages 101824.
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Alexander Ezenagu. 2022. The Palgrave Handbook of Democracy, Governance and Justice in Africa. The Palgrave Handbook of Democracy, Governance and Justice in Africa 349 359 .
Favourate Y Sebele Mpofu. (2021) Informal Sector Taxation and Enforcement in African Countries: How plausible and achievable are the motives behind? A Critical Literature Review. Open Economics 4:1, pages 72-97.
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