THE EFFECT OF POPULATION SIZE, HUMAN DEVELOPMENT, AND CORRUPTION PERCEPTION ON TAX REVENUE

THE EFFECT OF
POPULATION SIZE, HUMAN
DEVELOPMENT, AND
CORRUPTION PERCEPTION ON
TAX REVENUE
Chukwunwike, Onyekachi David
Department of Accountancy,
Faculty of Business Administration,
University of Nigeria Enugu Campus.
david.chukwunwike@unn.edu.ng
ABSTRACT
The study considered improving the tax
return from a people-centric philosophy.
This philosophy, in concordance with the
positivist theory of population, proposed
that taking advantage of population size,
develop the human being, and have in
operation a system that is perceived to be
transparent by the people (both
prospective and active taxpayers) would
improve the tax revenue of the country.
Tax revenue (TR), population size (PS),
human development index (HDI) and
corruption perception index (CPI) are
variables for this study. The ex-post facto
research designs was adopted for this
study. The study was on Nigeria, for a
period of twenty-one years (1999 to
2019). The dependent variable for the
study was the tax revenue, while the
independent variables are PS, HDI, and CPI
of Nigeria. It is anticipated that outcomes
would reveal that the independent
variables have positive effects on the
dependent variable individually, and
stronger predictive ability collectively.
Consequently, the study advocates among
Accounting and Finance Research Association
other things, for a tax system that is
people
concerned,
and
that
institutionalism should be encouraged in
the revenue, as well as government
systems.
Keywords: population size, Human
development, government accountability,
social contract, corruption perception, Tax
revenue, Nigeria

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