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GOVERNMENT TRANSPARENCY MODERATED BY TRUST IN GOVERNMENT AND VOLUNTARY TAX COMPLIANCE BEHAVIOUR IN NIGERIA

GOVERNMENT TRANSPARENCY MODERATED BY TRUST IN GOVERNMENT AND VOLUNTARY TAX COMPLIANCE BEHAVIOUR IN NIGERIA

Licensed under Creative Common Page 634 transparent form of government and tax administration which also indicates that the government lacks dignity and honesty. Trust in the government was measured using question on openness, transparency, trustworthy and reliability on tax revenue generation and its application. Seven items of questions were developed to measure taxpayer’s voluntary compliance. Taxpayers responded using six-point scale ranging from 1 (strongly disagreed) to 6 (strongly agreed). These questions covered right of payment, honesty, responsibility and morality. A high numerical response by the respondents indicated a high level of tax compliance perception while a low numerical response indicated a low degree of perceptions of taxpayer’s compliance. The demographic factors as controlled variables for the study was extracted from demographic information given by the respondents as highlighted in the in the questionnaire designed for the study. These variables were classified and grouped accordingly in the manner by which respondents ticked where appropriate to them. The respondents’ age was categorised into 18- 30, 31-40, 41-50, 51-60, and 61 & above. The educational level was grouped based on qualification such as GCE/SSCE & Below, OND/NCE, HND/BSc, MBA/ MSc; and PhD. Gender was also group into Male or Female while the employment status was also grouped into Formal and Informal sectors. The study expected that the independent variables of government transparency (GTRP) factors would enhance voluntary tax compliance (VTC).
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Market distortions and government transparency

Market distortions and government transparency

If distortions are high, transparency cannot emerge in equilibrium, even when it is ex ante desirable. If distortions are also hard to remove, the policy implication is that the government should find some commitment device to transparency. For instance, announcements over the economic outlook might be delegated to an independent statistical office, committed to transparency. Our results suggest that, all else equal, we should expect a negative re- lationship between government transparency and economic distortions. We are not aware of any empirical investigation of the impact of distortions on government transparency. Yet, in the cross-section of countries, there is a strong negative correlation between measures of fiscal transparency and mea- sures of distortions. 32 While this correlation may reflect the joint effect of 31 Focusing on the case of a unit elasticity of labor supply, we show that, if the size of
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Government transparency and expenditure in the rent seeking industry: the case of Japan for 1998 2004

Government transparency and expenditure in the rent seeking industry: the case of Japan for 1998 2004

It is widely acknowledged that rent-seeking activity decreases economic efficiency (Tullock, 1967; Krueger, 1974). Olson (1982) emphasized that special interest groups have a propensity to lobby for preferential policies, imposing disproportionate costs on the rest of society. This in turn hinders economic growth (Olson, 1982; Heckelman, 2000; Coates et al., 2011). Rent-seeking activities taken by special interest groups lead bureaucrats and politicians to allocate resources to increase the groups‟ benefits. For instance, construction of local public infrastructure may be lobbied for strongly by contractors, resulting in oversupply because it yields the large profit for contractors. The absence of profit incentives induces government organizations to be less efficient (Buchanan and Wagner, 1977). In Japan, this tendency is more obvious and so “larger amounts are spent on public works than in other countries, controlling for size and population” (Doi and Ihori, 2009, p.181). After World War II, “the business organization … has played a dominant role in economic policy making in Japan” (Olson, 1982, p.76). Firms in the construction industry frequently received orders from local governments as a result of lobbying activity (Asano, 2010). As is widely known, sectors such as the construction industry have strong electoral leverage in Japan; resulting in local governments spending lavishly on public works projects to benefit the industry.
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Introduction

Introduction

Transparency was an omnipresent issue in US president Obama’s first election campaign. Throughout his first legislative period he emphasised the necessity for increased transparency within political institutions. However, recent media revelations such as the NSA scandal have suggested that the focus of his administration was more on creating a transparent citizen than on realizing transparent government. Transparency measures appear to have been transformed into surveillance and control mechanisms. Hence, there is a thin line between desirable intentions of transparency policies and their potential misuse. Briefly, transparency has many faces. While rhetorics in the Western hemisphere praise it as the cure for democratic and economic backlashes, others fear that for example increased transparency of the personal life published on the internet may lead to an era of surveillance and monitoring.
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Trust level matters; correlation of government openness to social trust in high and low trust societies

Trust level matters; correlation of government openness to social trust in high and low trust societies

Coming back to the above question, “Can transparency be one of the contributing factors to a better level of social trust in a society?”, we can find a theoretical foundation for answering it in the findings of Delhey and Newton (cit.). If government transparency affects social trust, first it would plausible to find a correlation between social trust and transparency level across countries. This does not mean that the causation mechanism is from transparency to social trust though, as the correlation can be spurious. However, in the light of the finding that societal level theories explain social trust better in high trust societies and fail to explain it in low level societies, we should expect to find a correlation between social trust and transparency only in high trust societies and not in low trust societies.
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Assessing Open Government Performance through Three Public Adinistration Perspectives: Efficiency, Democratic Responsiveness, and Legal-rational Process

Assessing Open Government Performance through Three Public Adinistration Perspectives: Efficiency, Democratic Responsiveness, and Legal-rational Process

Budget transparency has been the most frequent form of government transparency used by public organizations at both national and local levels. Citizens demand spending transparency to know where their tax expenditures are going. Furthermore, the transition to online budget transparency by governments where all accounting statements are publicly available is a natural next step for governments to make because many governments (such as in the United States) are required by law to make such statements freely available. However, today ICT tools give governments the prospect of improving their spending performance both in terms of its efficiency and its democratic responsiveness. Participatory budgeting has been used with success across Latin America (Heller, 2001), and in some US cities such as New York it has been used for marginal areas of the budget (Pinnington, Lerner, & Schugurensky, 2009). Web-based citizen participation can be a low-cost way of improving input in a process that is inherently difficult to democratize, such as the appropriate levels of tax expenditure (Robbins, Simonsen, & Feldman, 2008).
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Linking Objective-Oriented Transparency to Political Leadership and Strategic Planning

Linking Objective-Oriented Transparency to Political Leadership and Strategic Planning

In recent years, a great deal of research has examined the eff ects of transparency on trust in government. While the link may appear intuitive, this relationship generally fi nds litt le support in the empirical literature since the eff ects of transparency vary tremendously according to the features of information communicated to the public. In their cross-analysis of transparency studies Cuccinello, Porumbescu and Grimmelikhuijsen (2016) observe that the number of studies that found positive eff ects and the number of studies that found negative or mixed eff ects between transparency and trust is equally divided. Specifi cally, eff ects will vary according to the amount of information and the form of transparency, and because there is wide variety in how citizens view government transparency. When citizens are exposed to greater amounts of information about a particular decision or outcome, there tends to be a negative eff ect, whereas when citizens are exposed only to some information this relationship actually becomes positive. Moreover, when citizens are exposed to negative information regarding public policy outcomes, they tend to respond negatively. On the other hand, they seem to not respond positively when exposed to positive information regarding policy outcomes, indicating a negativity bias (Porumbescu, 2015; Piotrowski and Van Ryzin, 2007). It should be mentioned, though, that critical information for the public should be made public by the government regardless if that information is positive or negative. Thus, while transparency certainly is important for fostering trust in government, citizens should not be overloaded with detailed explanations, particularly when it comes to negative policy outcomes.
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CSR: Transparency and the role of intermediate organisations

CSR: Transparency and the role of intermediate organisations

So far the rise of infomediaries has been a purely market driven phenomenon. Governments have done little to support it. Still, infomediaries seem to be structurally functional from a governance perspective. They solve all kinds of problems in the interaction between producers and customers, thus enhancing CSR transparency. This can be clarified with the concept of information embeddedness. Fung et al. (2006, 157) has analysed the conditions under which a transparency policy is efficient and effective. They maintain that the usefulness of information for users as well as disclosers is determined by its incorporation into ordinary decision making processes. The more information is thus embedded into the daily decision making of users and disclosers, the more successful a transparency policy will be. Fung et al. define a series of conditions that determine the embedment of information for users and disclosers. We briefly summarize them:
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On the origins and main consequences of fiscal illusion  a short tribute to a big Economist: James Buchanan

On the origins and main consequences of fiscal illusion a short tribute to a big Economist: James Buchanan

First of all the total revenues needs for produce the public services, and any individualized share in this total may be obscured to the taxpayers, this situation produce an evident Fiscal Illusion. Although the cases described in Puviani 's analysis are interesting, many economists are convinced that his model appear not close to current institutional setting, in particular the general hypothesis of continuous research of Fiscal Illusion by the government is not always verified 7 .

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Food supply programme to the Russian Federation. Commission Working Document. SEC (98) 1990 final, 20 November 1998

Food supply programme to the Russian Federation. Commission Working Document. SEC (98) 1990 final, 20 November 1998

The Russian Government will give assurances to the European Union to apply full transparency and to take the nec:essary measures and controls in order to assure that the food .is distrib[r]

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Transparency: A Tool for Effective Environmental Governance in Nigeria

Transparency: A Tool for Effective Environmental Governance in Nigeria

In the recent past, there have been calls for transparency in governance from different quarters. These calls testify to the importance of transparency to the overall social welfare. There is virtually no aspect of contemporary life that is unaffected by the system of governance, but governance today is almost en- tirely devoid of transparency. Transparency mechanisms encourage public of- ficials to act in the interest of the public. Corruption has real political, eco- nomic, and social costs and as researched in Columbia University and ana- lyzed by Transparency international, perhaps the more expensive cost is the environmental damage which often suffer either direct or indirect from bri- bery, extortion, unfair policies, and other forms of corruption. Thus, it has been widely acknowledged that increased transparency and public participa- tion significantly enhance the quality of decisions impacting the environment. These findings offer an intervention avenue in the shape of conservation, pre- servation, and environmental justice—through the tool of transparency. Re- surgent interest in the evaluation of development implications on the envi- ronment is not usually accompanied by the requisite transparency to address longstanding effectiveness problems. In order to sharpen the effectiveness, this paper examines the transparency instruments of environmental gover- nance. Analytical examples are used to explore the nature and significance of transparency in environmental policy making and implementation. This pa- per will heighten the discursive consciousness of the transparency instrument which in itself will catalyze the journey to effectiveness.
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Promises and Pitfalls of Using Social Media in Public E-procurement: an Appraisal

Promises and Pitfalls of Using Social Media in Public E-procurement: an Appraisal

Procurement of goods/services by an organisation via the Internet (commonly known as E- procurement) has received considerable popularity worldwide since the 1990s (Gunasekaran, McGaughey, Ngai, & Rai, 2009). Despite many benefits that organisations may experience from the implementation of e-procurement initiatives (e.g. reduced administration costs, shortened procurement cycle, greater data accuracy, enhanced buyer image), they are not without criticisms. In many cases, e- procurement is costly (Raymond, 2008), inflexible (Devaraj, Vaidyanathan, & Mishra, 2012), not fully transparent (Puschmann and Alt, 2005), and even inefficient (Australian National Audit Office, 2010). In recent years, social media (SM) technologies such as Facebook, Twitter, YouTube, LinkedIn are increasingly being used for low cost information transfer and wide circulation of information promptly (Bertot, Jaeger, & Grimes, 2012; Neiger et al., 2012; Zavattaro, 2013). It could, therefore, be argued that SM can be considered as an emerging technological innovation which, if carefully manipulated, can help strengthen e-procurement initiatives. SM could help organisations to broadcast about tenders more efficiently and quickly reaching a wider audience, facilitate stakeholder feedback on procurement related issues, and, at the same time, contribute to establishing transparency in the process. This in turn could improve efficiency and effectiveness of the e-procurement process. However, little attempts in this regard have so far been reported in the scholarly literature which thus necessitates further research to investigate the potential usage of SM within the public sector e-procurement context and to identify the challenges that could hinder the integration of SM in e-procurement. Arguably, public procurement officials may benefit from a better understanding on how SM could be effectively used in public e- procurement initiatives which may prompt them to integrate SM into the existing e-procurement setting. Based on the extant literature and experiences, we have initially developed an initial conceptual model that identifies a set of challenges within the four stages of public sector e-procurement process and link them to the key procurement issues. Using a case study approach and the conceptual model, 15 senior executives from a selection of major Australian federal government agencies involved in public procurement function were interviewed in order to identify the potential use and challenges of introducing SM to complement e-procurement initiatives. The findings helped refine the model, present several possibilities, and identify a number of challenges for the public sector organisations to adopt SM within their e-procurement initiatives.
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Gatekeeping the gatekeepers: International community
and freedom of information in Kosovo

Gatekeeping the gatekeepers: International community and freedom of information in Kosovo

the relationship between media professionals and governmental officials, which has certainly not been for the better. Journalists noted that very often governmental institutions rely on this law to institutionalize bureaucratic procedures of obtaining information. As Ganimete Shaqiri, from private television TV21 remarked, “If you ask for sensitive information, they point you to the legal way. They throw the LAOD in front of you.” This is best exemplified by the experience Sami Kastrati, a political reporter at Koha Ditore, had at the time of the interview while investigating some alleged procedural violation during the purchase of protocol vehicles by the Kosovo government. When he went to the government building to get the contracts of these transactions, which were in amount of 203 000 EURO, he was told he needed to submit a formal request even though just half an hour earlier the official responsible had told him over the phone that he just had to show up at the office to obtain the contracts. “I write the formal request and submit it to the appropriate office,” Sami said. “The person who works in the administration there tells me that I shouldn’t have written my request in a word document because they don’t accept them written in this form. He says I should have used another program, I am not sure what program he referred to because he did not specify the proper format. Later, I go to the Ministry Secretariat and discover that an order was issued within the institution not to release those documents. Everything ended here.”
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Investigating Frauds in Goverment Accounting

Investigating Frauds in Goverment Accounting

executives). Thus, the most significant aim of creative accounting practices is likely to perform the transfer of wealth among the actors thereby showing business performance and financial structure in a different way (Demir and Bahadır, 2007). Having indicated that business-level expansion of creative accounting depends upon the changing economic structure, Stiglitz (2003) also mentioned that accountants apply to traditional methods for the standard recordings; moreover, he emphasized that the diversification of economic instruments, in particular derivative products, and the new economic concept expedite the process. However, the recent global crisis which began in 2008 has acutely revealed that not only the businesses but also public financial managements have widely applied to creative accounting practices in a serious way. In particular, European Union member countries have turned toward different "Creative Accounting" or " Fiscal Gimmicky " practices with the aim of fulfilling quantitative restrictions required by the strict fiscal rules implemented for ensuring fiscal discipline during the global crisis. Various studies carried out in this regard revealed that "Stock Flow Adjustments" is an indication of creative accounting practices in the government accounting system. The common finding put forward by these studies is that businesses perform the current version of creative accounting practices by means of stock-flow adjustments of fiscal management (Koen and Van Den Noord, 2005; Campos et al., 2006; Von Hagen and Wolff, 2006; Weber, 2012).
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Transparency in Malaysia Local Government Administration. The overview of Internally Generated Revenue (IGR).

Transparency in Malaysia Local Government Administration. The overview of Internally Generated Revenue (IGR).

Although the local governments in Malaysia derive their power and autonomy through the process of decentralization from the state government, they have little power and autonomy [8]. The decentralization efforts at the national levels, implemented by the central offices of various department such as one-stop service center, one- stop payment center increase and strengthened autonomy of local governments. Nevertheless, the local governments often faced situations that at times it cannot be incorporated, such as the financial difficulties faced by the local government. Tax resources and the potential broadening the tax base is still limited. Therefore, there is a crucial
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Politics, technology, and accountability:  The Transparency Façade of Open Government Data Reforms in Paraguay

Politics, technology, and accountability: The Transparency Façade of Open Government Data Reforms in Paraguay

Contrasting pertinent open government commitments uncovered a different story, one in which politics provides a better explanation to the technical failures. The contrast between FONACIDE’s implementation in two local governments offers additional support to the political nature of the problem, but also a possible solution. The state’s incapacity to ensure its tool facilitates collective action did not preclude sustained collective civic action to arise in the unlikeliest of the cases com- pared, and to have potentially achieved positive impact on service delivery outcomes. While this study has no claims of causality, the comparison shifts protagonism from the technological nature of the solution to both politics and political engagement as explanations for the success or failure of the reform, which is consistent with the literature (Peixoto and Fox, 2017; Mungiu-Pippidi, 2015). Further research should be done using a mixed-methods approach that includes more municipali- ties, variations of collective civic action, in a longer timeframe with more control variables to have a clearer understanding of what drives improvements in service delivery regarding FONACIDE.
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INFLUENCE OF AUTOMATION ON REVENUE COLLECTION BY COUNTY GOVERNMENT: A CASE STUDY OF NAKURU COUNTY GOVERNMENT

INFLUENCE OF AUTOMATION ON REVENUE COLLECTION BY COUNTY GOVERNMENT: A CASE STUDY OF NAKURU COUNTY GOVERNMENT

Licensed under Creative Common Page 233 Kamolo (2014) in Kenya, in his study found that Local governments tend to depend on National government for revenue to perform their duties. This dependency is as a result of Local government revenue collection system being inefficient and ineffective thus calling for the automation of revenue collection system. Following the establishment of devolved governments in Kenya 2013, county governments are expected to collect their own revenues to mitigate between allocation of revenue from central government and their own budget. This has called for automation of revenue collection systems from Local Authority Integrated Financial Operations Management System (LAIFORM) to Integrated Financial Management Information System (IFMIS). This is intended to enhance revenue collections from multiple revenue streams including single business permits, market stalls, parking fees, real estates, land rates, and to achieve real time transaction reports on a secure central server that must be accessible on web and mobile platforms (UNCTAD, 2008). Wahab (2012) in Ghana, observed that revenue collections fail because of several factors namely, inadequate senior management, ineffective planning, inappropriate organizational design, an inefficient system of monitoring, evaluating and controlling, misuse of resources.
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A Survey on Blockchain for Enabling Transparency in transactions of Government Direct Benefit Transfers (DBT)

A Survey on Blockchain for Enabling Transparency in transactions of Government Direct Benefit Transfers (DBT)

college. The colleges might have to bribe the scholarship department officers get their pending fees cleared. Also, students don’t have information about their scholarship transactions in detail.To curb this menace, we propose a new method to perform transactions related to Direct Benefit Transfers (such as Scholarship retrieval from government) to be done with the assistance of blockchain. This system will be able to track all fee deposit transactions for each and every student would be receiving a scholarship form the Government of India. Using platforms like Ethereum or Hyperledger blockchain to maintain a ledger of all the verified and valid transactions.
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Delayed disclosure : national security, whistle blowers and the nature of secrecy

Delayed disclosure : national security, whistle blowers and the nature of secrecy

gulf could be detected between traditional print media and social media (Qin, 2015). Swire describes this as a sociological chasm and notes that NSA and other secret agencies face a formidable problem: how to guard secrets when much of the information technology talent has anti-secret and libertarian inclinations (Swire 2015). The ire of Silicon Valley reached its peak after revelations about the physical subversion of the Internet. What has driven the technologists to distraction is increasing evidence that, over and beyond amassing data about ordinary citizens at a breath-taking pace (a largely passive activity), the agencies have been systematically undermining the security of the Internet and the software that the everyday citizen utilises. Anxious to appease Facebook’s 1.6 billion global users, founder and CEO Mark Zuckerburg has publicly criticised calls from securocrats for the presence of so-called back-doors into its encryption technology, even hinting that an internet bill of rights should be created to preserve digital freedoms. In March 2017, Brad Smith, President of Microsoft joined him, describing government hacking as state attacks on civilians in peacetime and calling for a Digital Geneva Convention that would ban such practices. He argues that that these activities by NSA, GCHQ and their partners in countries such as Israel, are damaging to the fundamental fabric of democratic society and threatening to destabilise systems on which entire economies depend. While most scientists accept that nation states should have the authority to carry out targeted surveillance against obvious miscreants, they insist that it should not undermine the Internet’s central place as a facilitator of free speech and innovation (Rogaway, 2015).
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The Illusion and the Reality of Chinese Budget Reforms: Does Budgeting Influence Corruption Perception?

The Illusion and the Reality of Chinese Budget Reforms: Does Budgeting Influence Corruption Perception?

The first criterion of an effective performance Many researchers pointed out that proper budgeting allows for the development of a way to empower citizens and realize democracy other than democratic election (Kahn, 2008; Ma, 2011), which may lead to positive attitudes toward government. With China’s budget reforms, the public can get the government budget from many widely accessible channels, such as government websites and TV. Opening the budgeting process can serve as a guide for citizens, and facts are employed (rather than disasters and scandals) to educate citizens; it also provides alienated citizens with an awareness of their close connection to the government (Kahn, 2008, p. 97). Moreover, Ma (2011) pointed out that a new political accountability without election has begun to emerge along with the further development of Chinese budgeting reform. In China’s more developed eastern area, such as in Xinhe County and Zeguo County in Zhejiang (ZJ) province and Wuxi city in Jiangsu (JS) province, the governments have started to let the general public participate in part of the budgeting decisions in order to steer the government away from waste and corruption. Those citizens who feel unable to participate in politics
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