{"id":"https://openalex.org/W7225612719","doi":"https://doi.org/10.56201/ijssmr.v10.no10.2024.pg97.114","title":"Good Governance and Levies Compliance: A Country Residents\u2019 Perception Paradigm","display_name":"Good Governance and Levies Compliance: A Country Residents\u2019 Perception Paradigm","publication_year":2026,"publication_date":"2026-11-09","ids":{"openalex":"https://openalex.org/W7225612719","doi":"https://doi.org/10.56201/ijssmr.v10.no10.2024.pg97.114"},"language":"en","primary_location":{"id":"doi:10.56201/ijssmr.v10.no10.2024.pg97.114","doi":"https://doi.org/10.56201/ijssmr.v10.no10.2024.pg97.114","is_oa":false,"landing_page_url":"https://doi.org/10.56201/ijssmr.v10.no10.2024.pg97.114","pdf_url":null,"source":{"id":"https://openalex.org/S4387281533","display_name":"INTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH","issn_l":"2545-5303","issn":["2545-5303","2695-2203"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5156334256","display_name":"Boloumbele Yalah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147765412","display_name":"Niger Delta University","ror":"https://ror.org/03pwcr767","country_code":"NG","type":"education","lineage":["https://openalex.org/I147765412"]}],"countries":["NG"],"is_corresponding":true,"raw_author_name":"Boloumbele YALAH","raw_affiliation_strings":["Department of Accounting, Niger Delta University, Wilberforce Island, Bayelsa State"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Niger Delta University, Wilberforce Island, Bayelsa State","institution_ids":["https://openalex.org/I147765412"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5156334256"],"corresponding_institution_ids":["https://openalex.org/I147765412"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"97","last_page":"97"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.00139999995008111,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/good-governance","display_name":"good governance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.7720000147819519},{"id":"https://openalex.org/keywords/rule-of-law","display_name":"rule of law","score":0.8600000143051147},{"id":"https://openalex.org/keywords/transparency-and-accountability","display_name":"transparency and accountability","score":0.8379999995231628},{"id":"https://openalex.org/keywords/government-responsiveness","display_name":"government responsiveness","score":0.9810000061988831},{"id":"https://openalex.org/keywords/consensus-orientation","display_name":"consensus orientation","score":0.8859999775886536},{"id":"https://openalex.org/keywords/bayelsa-state","display_name":"Bayelsa State","score":0.8389999866485596}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.7049000263214111},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.6906999945640564},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6808000206947327},{"id":"https://openalex.org/C2780526558","wikidata":"https://www.wikidata.org/wiki/Q1345314","display_name":"Good governance","level":3,"score":0.641700029373169},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5755000114440918},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.5397999882698059},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5346999764442444},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4885999858379364},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4781999886035919},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.46970000863075256},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.4487000107765198},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.43650001287460327},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.42649999260902405},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.36970001459121704},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.3312000036239624},{"id":"https://openalex.org/C142546437","wikidata":"https://www.wikidata.org/wiki/Q2661195","display_name":"Descriptive research","level":2,"score":0.31139999628067017},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.2904999852180481},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.2883000075817108}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.56201/ijssmr.v10.no10.2024.pg97.114","doi":"https://doi.org/10.56201/ijssmr.v10.no10.2024.pg97.114","is_oa":false,"landing_page_url":"https://doi.org/10.56201/ijssmr.v10.no10.2024.pg97.114","pdf_url":null,"source":{"id":"https://openalex.org/S4387281533","display_name":"INTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH","issn_l":"2545-5303","issn":["2545-5303","2695-2203"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":1.0,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3097087740","https://openalex.org/W7160068157","https://openalex.org/W4406828693","https://openalex.org/W4378883173","https://openalex.org/W4389508230","https://openalex.org/W6893260601","https://openalex.org/W2236942279","https://openalex.org/W4323031187","https://openalex.org/W3188141044","https://openalex.org/W4362711627"],"abstract_inverted_index":{"The":[0,56,110],"paper":[1],"examined":[2],"the":[3,23,60,63,73,88,126,136,139,141,149,198],"effect":[4],"of":[5,28,40,59,72,75,77,128,138,151,153,197],"good":[6,114],"governance":[7,115,204],"on":[8,79,103,125,135],"residents\u2019":[9,80,104,129,160,189],"levies":[10,81,105,130,161,190,211],"compliance":[11,106,162,214],"in":[12,32,107,132,155,173,184,205,215],"Bayelsa":[13,33,108],"State,":[14,34],"Nigeria.":[15,133],"Descriptive":[16],"survey":[17],"design":[18],"was":[19,42],"adopted":[20],"to":[21,157,186,207],"guide":[22],"research":[24],"with":[25],"a":[26,68],"population":[27],"Nigerian":[29],"Taxpayers":[30],"resident":[31],"South-South":[35],"Region.":[36],"A":[37],"sample":[38],"size":[39],"432":[41],"purposively":[43],"selected.":[44],"Primary":[45],"data":[46],"were":[47],"obtained":[48],"through":[49],"questionnaire":[50],"and":[51,54,84,91,96,98,170,177,182,200],"analyzed":[52],"descriptively":[53],"inferentially.":[55],"analytical":[57],"results":[58],"hypotheses":[61],"revealed":[62],"following":[64,142],"findings.":[65],"There":[66,192],"is":[67],"weak":[69],"significant":[70,101,123],"influence":[71,102,124],"exercise":[74],"rule":[76,152],"law":[78,154],"compliance.":[82,191],"Transparency":[83],"accountability;":[85],"Responsiveness":[86],"by":[87,116,203],"government;":[89,93],"Equity":[90],"all-inclusive":[92,179],"Consensus":[94],"orientation;":[95],"Effectiveness":[97],"efficiency":[99],"have":[100],"State.":[109],"study":[111],"concludes":[112],"that":[113],"government":[117],"representatives":[118],"at":[119],"all":[120],"level":[121],"has":[122],"pattern":[127],"payment":[131,212],"Based":[134],"findings":[137],"survey,":[140],"recommendations":[143],"are":[144],"made:":[145],"Government":[146,165],"should":[147,166,193],"increase":[148],"practice":[150,178],"order":[156,185,206],"encourage":[158,187],"more":[159,168,188,209],"or":[163,213],"payment.":[164],"be:":[167],"transparent":[169],"accountable;":[171],"Responsive":[172],"their":[174],"representation;":[175],"equitable":[176],"governance;":[180],"effective":[181],"efficient":[183],"be":[194],"consensus":[195],"orientation":[196],"citizens":[199],"other":[201],"residents":[202],"upscale":[208],"voluntary":[210],"Nigeria":[216]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-10T00:00:00"}