TAX COMPLIANCE AND TAX MORALE: A PERCEPTION OF TAXPAYER'S REVIEW

ABSTRACT

This study investigated the impacts of tax morale on tax compliance, a review of tax payers’ perspectives in Edo state, Nigeria. It examined the effects of tax morale, tax payer’s perspectives, social norms and trust in government among tax payers in Edo state. The study utilised the survey research design, using descriptive statistics, correlation analysis and an analysis of variance in order to examine the relationship between the variables. Data were primarily sourced through online questionnaire, distributed to self-employed persons, employees, persons in public and private sector individuals who are taxpayers in Edo state, and a total of one hundred and fifty (150) responses were found usable for the analysis. The findings from this study indicates that tax morale does not significantly influence tax compliance in Edo state, that tax payers’ perspectives significantly influence tax compliance in Edo state, that social norms significantly influence tax compliance in Edo state, and that trust in government significantly influence tax compliance in Edo state, Nigeria. The study concludes that tax morale influences tax compliance in Nigeria, and therefore recommends enhancing transparency and accountability, a strengthen taxpayer education and awareness, promoting positive social norms, combating corruption and improve governance and to facilitate dialogue and participation.