SOCIO-LEGAL ANALYSIS OF TAXATION AS A TOOL FOR EFFECTIVE GOVERNANCE IN NIGERIA

Abstract

The concept of taxation and public governance are ageold and this has been inherent with the history of human government. Taxation is a universally accepted means for financing government services whether in peace or war, prosperity or depression. Conversely, effective public governance has become the most requested condition for a good taxation system. The article examines the socio-legal effects of tax payment on effective governance in Nigeria and the influences the taxpayers have on effective governance. The article concluded that voluntary compliance entitles the taxpayers to verify the uses made of the budget they have contributed to which becomes therefore a major tool for rendering effective public governance. It is essential that the people have the right to know and evaluate the quality of the leadership through transparency, responsiveness and accountability. It is recommended that both the taxpayers and the government must discharge their responsibilities accordingly for effective public governance to be entrenched in Nigeria.