DETERMINANTS OF TAX MORALE AND TAX COMPLIANCE: EVIDENCE FROM NIGERIA
- 1. Department of Accounting, Igbinedion University Okada, Edo, Nigeria.
- 2. Department of Accounting, Igbinedion University Okada, Edo, Nigeria
- 3. Department of Accounting Edo State Polytechnic, Usen.
Description
This study examined the determinants of tax morale in Nigeria. The study adopted cross sectional
research survey design as a method of investigation, four (4) private companies in Nigeria formed the
basis upon which the sample size was derived for this study. Questionnaire was used as research
instrument to elicit responses. A total of four hundred (400) questionnaires were administered out of
which three hundred and eighty two were retrieved. Multiple-regression was used to analyse the
data. The study revealed that trust in government, employment , religion, age have significant
relationship with tax morale and tax compliance, while culture and education have insignificant
relationship with tax morale and tax compliance in Nigeria. The study recommends understanding
the social psychological of a taxpayer would help in ameliorating the issue of tax compliance in
Nigeria
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DETERMINANTS OF TAX MORALE AND TAX COMPLIANCE_ EVIDENCE FROM NIGERIA.pdf
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