INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN ACCOUNTING, FINANCE AND MANAGEMENT SCIENCES Vol. 1 2 , No. 3, 2022, E-ISSN: 2 2 2 5-8329 © 2022 HRMARS 71 Full Terms & Conditions of access and use can be found at http://hrmars.com/index.php/pages/detail/publication-ethics Understanding the Effect of Government Attitudes on Voluntary Tax Compliance in Nigeria Lawan Yahaya, Siti Zaidah Turmin, Jalila Johari, Mohammad Noor Hisham Osman To Link this Article: http://dx.doi.org/10.6007/IJARAFMS/v12-i3/14073 DOI:10.6007/IJARAFMS /v12-i3/14073 Received: 14 June 2022, Revised: 11 July 2022, Accepted: 29 July 2022 Published Online: 13 August 2022 In-Text Citation: (Yahaya et al., 2022) To Cite this Article: Yahaya, L., Turmin, S. Z., Johari, J., & Osman, M. N. H. (2022). Understanding the Effect of Government Attitudes on Voluntary Tax Compliance in Nigeria. International Journal of Academic Research in Accounting Finance and Management Sciences, 12(3), 71–85. Copyright: © 2022 The Author(s) Published by Human Resource Management Academic Research Society (www.hrmars.com) This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode Vol. 12, No. 3, 2022, Pg. 71 - 85 http://hrmars.com/index.php/pages/detail/IJARAFMS JOURNAL HOMEPAGE