Drivers of Tax Payer's Motivation and Tax Compliance Level: The Nigeria Experience

The study investigates the variables that affect
taxpayer motivation and compliance levels in Nigeria. To
boost the motivation for voluntary compliance, tax
authorities in Nigeria have developed several strategies
over the years. A cross-sectional research design was used
for this study. The study found that the economic model
that served as the foundation for evaluating taxpayer
motivation by the appropriate tax authority for years had
not produced any fruitful outcomes in tax-related areas. In
light of the aforementioned results, the study
recommended that tax authorities ensure that generated
tax revenue is used wisely for the benefit of their citizens to
increase citizen confidence and support for their
administration, and that government should ensure
transparency and accountability in the use of taxpayers'
money.