Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa
نویسندگان
چکیده
Purpose The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour citizens local governments in sub-Saharan Africa. It relies theories stewardship public choice explaining relationship between transparency, willingness to pay. Design/methodology/approach applied a Partial Least Square Structural Equation Model (PLS-SEM) survey data 404 respondents selected from four Metropolitan Municipal Assemblies Ghana test hypotheses study. Findings establishes fact that positively influences government their pay taxes levies. also found both are low Ghana. Practical implications emphasises importance improving Thus, encouraged seek innovative ways enhance quality access information by citizens. Originality/value While prior studies focus measurement determinant this links mobilisation
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ژورنال
عنوان ژورنال: Journal of Public Budgeting, Accounting & Financial Management
سال: 2023
ISSN: ['1945-1814', '1096-3367']
DOI: https://doi.org/10.1108/jpbafm-06-2022-0110