Trust as Moderating Variable in the Relationship between Fairness Perceptions and Voluntary Tax Compliance in Nigeria: A Theoretical Framework

Abstract

This paper presents a theoretical framework on the moderating effect of trust in the
relationship between fairness perception and voluntary tax compliance in Nigeria.
The variables proposed under examination are fairness perceptions; trust in authority
and voluntary tax compliance. If validated the model would have significance
important policy implications to the Nigerian government and other stakeholders.
The model would also serve as a basis for reference to other researchers willing to
undertake study in the same area.