Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals. This paper aims to examine the moderating role of trust in tax authorities for the relationship between tax administration and personal income tax compliance in Nigeria. The study used a survey design to obtain data through a structured questionnaire administered to randomly selected individual taxpayers from Nigeria; 365 responses were collected. The OLS results revealed that tax administration significantly influences personal income tax compliance (β = 0.301, t = 4.068, and p-value = 0.000). Trust in tax authorities significantly influences personal income tax compliance (β = 0.183, t-value = 3.650, and p-value = 0.000). Furthermore, the result showed that trust in tax authorities positively moderates the relationship between tax administration and personal income tax compliance (β = 0.323, t = 4.098, and p-value = 0.000). This study concludes that tax administration significantly affects personal income tax compliance, and trust in tax authorities moderates this relationship in Nigeria.

Globally, several financial scandals were witnessed within the first decade of the 21st century that necessitated a robust corporate governance mechanism to improve financial reporting quality. Empirical evidence shows that men dominate the boards involved in these scandals. In an attempt to restore the confidence of stakeholders in the financial report, financial regulatory authorities in European Union economies recommend a well-constituted gender-diverse board where the marginalised gender is at least 40 percent of the board. However, in Nigeria, there is little research on women's participation in corporate board decisions taken into cognizance of critical mass theory. Thus, the study investigates how the critical mass of female representation on the corporate board and audit committee affects earnings quality. The study employs a longitudinal design by collecting secondary data on eleven deposit money banks from 2011-2022. The study uses data collected after testing endogeneity problems using Hausman's test. The results show that females on the board and audit committee significantly affect the quality of earnings when reaching the critical mass threshold. The study provides policy implications for supporting more significant involvement of women in board and audit committees based on business cases rather than social justice. Hence, this study proposes a mandatory thirty percent threshold compliance for board gender diversity, which the Central Bank of Nigeria voluntarily recommended.

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Increasing tax revenue required to support basic state functions is a crucial challenge for relevant tax authorities, especially in developing countries where economic developments are inadequate. This challenge is amplified by peculiar issues such as poor tax orientation and informal sector dominance, among others, which the tax administration continuously seeks to resolve. This paper examines the effect of tax administration (represented by tax education, tax support service, tax penalty, and tax administrative efficiency) on personal income tax compliance in Nigeria. Using a survey design, data were obtained through a structured questionnaire administered to randomly selected individual taxpayers from three States of Nigeria, resulting in a usable data set of 365 responses. Partial Least Square Structural Equation Modelling (PLS-SEM) was applied to test the study's hypotheses. The statistical results show that tax education, tax penalty, and tax administrative efficiency significantly and positively influence personal income tax compliance, while tax support services have a negative and insignificant influence on personal income tax compliance. Tax administration effectiveness is crucial in enhancing personal income tax compliance and increasing tax revenue. Given the need to optimise tax compliance and revenue, tax administration needs to constantly evolve systems (policies, strategies, and principles) using effective and efficient education models, enforcement models, and bureaucratic models.

A dominant strand of literature advances a positive association between corporate governance quality and investor confidence. However, the corporate life cycle may influence the relationship. Therefore, this study investigated the moderating role of the corporate life cycle in the association between corporate governance quality and investor confidence in the Nigerian banking industry. Corporate governance quality was proxied using a composite measure of board characteristics comprising board size, board meeting, independence, and board gender diversity, while investor confidence was proxied using the price-earnings ratio. Secondary data were obtained from the audited annual financial statements of 12 banks from 2006 to 2021. The study adopted a pooled regression model based on the results of Hausman, and the Breusch and Pagan Lagrangian multiplier test. The results showed that corporate governance quality positively and significantly impacted investor confidence at the introduction (coef = .318, p = 0.017) and decline (coef = 383, p = 0.011) phases of the life cycle. Banks at the introduction and decline phases of the life cycle were characterized by a narrow resource base, low profitability, and higher risky investments sufficient to attract investor confidence. The study concludes that corporate governance quality enhanced investor confidence at the introduction and decline phases of the banks’ life cycle.

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