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ABSTRACT
Taxation can be seen as a very vital tool to any government either developed or a developing country. This is due to the fact that tax plays a congent role in generating revenue for the government. However the citizens may not have the morale to pay the tax and be compliant. This study looked at the analysis of tax moral and tax compliance in Nigeria with the objectives of identifying the relationship between tax morale and compliance, tax trust and tax moral and government efficiency and tax morale.
Questionnaire was used to extract data from 70 respondents within the Oredo local government area of Edo state. Descriptive analysis and Correlation analysis was used to test the hypotheses and it was discovered there is a significant and positive relationship among the variables under study
It was recommended that the government should encourage the citizens by boosting their moral and encouraging them to pay tax. There should be incentive for willing tax payers because this may encourage others to become regular tax payers. Also,the government should earn the trust of the citizens by being transparent with the taxes collected and what it was used for to the benefit of the citizens. And they should cut away wasteful spending and inefficiencies in the administration of government.
