Research on tax compliance is of economic, social and political benefit to the government and the citizens. Constant loss of tax revenue due to level of Quality of Tax Service (QTS) rendered by tax authority is perceived to have adversely affected nation's revenue generation and infrastructural development.Researches have been carried out on taxpayers' compliance, but not many considered the effect of QTS in their study. This studied looked at the probable influence of QTS on taxpayers' Voluntary Tax Compliance (VTC) behaviour in South-West, Nigeria. The study used survey research design with study population of 5,216,422 individual taxpayers. Data were collected with validated questionnaire by means of random sampling techniques. Sample size of 1,200 was used with a response rate of 87.6%. Descriptive and inferential statistics were used to analyse data at 5% significance level. The study revealed that QTS positively influenced VTC among individual taxpayers in the study states (Adj.R 2 =.117, F(6, 1050) =24.139, p =.000). There was evidence that trust in State Internal Revenue Service, QTS and employment status have significant relationship with VTC behaviour while gender, age and educational level do not have significant relationship with VTC in the study states respectively. The study concluded that QTS influenced VTC. Therefore, lack of tax awareness, tax education/information and poor tax service delivery was responsible for tax non-compliance. The study recommended that government should carry out tax education/information and tax awareness to taxpayers while tax officials should apply the concept of public management to tax service delivery.

Local Governments (LGs) plays a vital role in Sustainable Development (SD) at the grassroots. Despite the enormous powers and responsibilities vested in LGs, they failed to function efficiently and effectively due to the failure and unethical nature of LGs budgeting. LGs budgeting process suffer from inappropriate planning leading to misallocation of public funds. This call for better understanding of Budgeting Techniques (BT), Budgetary Control (BC), and instruments for effective BT and BC in LGs. Based on this, the study examined BT and BC with Participatory Budgeting (PB) as a critical instrument for SD in LGs. The study adopts exploratory research design. The study concluded that budget process and its implementation should be fair, equitable and transparent in the allocation of scarce resources in order to avert corruption, wastages and inefficiency in service delivery. Furthermore, adoption of PB technique will aid transparency, accountability, and probity in the distribution of public resources. It also aids in communicating government policies, programs, and political direction among the citizens, thereby entrenched democratic system. The study recommends that stakeholders should be fully involved in budget preparation while LG should installed sound internal control mechanism and effective budget monitoring and implementation strategies for performance appraisal and decision making. LG should also ensure strict compliance to due process and laid down rules on budgeting to safeguard fraud and financial recklessness on procurement of goods and services. In addition, Public Account Committee of the legislative house should be alert to their responsibilities.

Property Tax (PT) is chargeable on real property on an annual basis. Worldwide, PT has been a subject of political debate as it plays a vital role in the area of political, social and economic activities. Property taxes evasion are very high in developing countries and perceived to have adversely affects Local Government (LG) revenues. Many studies have been conducted on taxpayers’ compliance behaviour, but not many focused on PT, taxpayer voices and Tax Compliance (TC). This study examined PT, taxpayers’ voices and TC in LGs using Land Use Charge (LUC) in Lagos State, Nigeria as case study. The study employed explanatory research design. Secondary data on LUC collections shared to LGs from 2011-2021 were used. Descriptive statistics of data analysis was adopted. The study revealed that the power of citizens’ voices against government policies and unfriendly laws has negative impact on tax revenues and compliance, this leads to citizens’ apathy, non-compliance and loss of tax revenues. The study also revealed that there are less TC to PT due to few numbers of properties enumerated and taxpayers’ compliance rate. The study recommends that PT laws should be friendly, just and fair while a good PT administration with the use of modern technology of Geographic Information Systems mapping for property identification and tax collections be enhanced. Government should also promote public awareness on PT payment while LG legitimacy and accountability to taxpayers would enhance climate of trust, minimized fraud, eradicate corruption and ensure voluntary tax compliance.