TRUST AND TAX COMPLIANCE IN NIGERIA: EXAMINING THE MEDIATING ROLE OF GOVERNANCE INTEGRITY

This study delves into how trust in government affects tax compliance among Nigerian taxpayers, with a particularfocus on the role of governance integrity. Even with various fiscal reforms and updates to the tax system, Nigeriastill struggles with low tax compliance rates, largely due to a pervasive lack of trust in government institutions. Bydrawing on Institutional Theory and Social Exchange Theory, this research investigates the interplay between trustand governance in shaping compliance behavior. A quantitative survey was carried out with 400 taxpayers fromNigeria’s six geopolitical zones. The data was analyzed using descriptive statistics, Pearson correlation, and multipleregression analysis. The results indicate that both trust and governance integrity are significant predictors of taxcompliance, with governance integrity acting as a partial mediator in the relationship between trust and compliance.These findings underscore the importance of improving transparency, accountability, and integrity to buildinstitutional trust and encourage voluntary tax compliance. Ultimately, the study emphasizes that rebuilding citizens’trust in public institutions is crucial for achieving sustainable fiscal governance in Nigeria.