ANALYSIS OF TAX MORALE AND TAX COMPLIANCE IN NIGERIA

By

FAKILE ADENIRAN SAMUEL

Presented To

Department of Accounting and Taxation

ABSTRACT

This study attempts to analyse tax morale and tax compliance in Nigeria.  Taxation is one of the
most volatile subjects in governance both in the developing and developed nations. Tax refers to a compulsory contribution, imposed by government, and while taxpayers may receive nothing identifiable in return for their contribution, they nevertheless have the benefit of living   in  a relatively educated, healthy and safe society.  The advent of democratic rule in 1999 has put greater pressure on the three-tier of governments to generate enough revenue and meet
electoral promises in terms of provision of basic necessities and infrastructure for the economic
empowerment of the people.  To achieve these goals,  a high tax morale is required to achieve a
high degree of tax compliance.  The general objective of this study is to determine the effect of
Tax Morale on the taxpayer in compliance to tax policies of government in Nigeria. Cross-sectional survey was used with questionnaire as the major tool of data collection. Six organizations in the public, private, and informal sector form the sample size of this study
Questionnaire was administered to 600 randomly selected respondents. Multiple  regression
analysis was used to analyze the data. The result shows  that there are a number of significant
correlations between tax compliance and tax morale. The study recommended that: there is a
need to provide strong taxpayerâs services particularly during the tax filing stage, tax returns be
scrutinized under the supervision, or be jointly examined with a senior tax official so that the
discretionary powers being exercised by tax officials are not abused.
Keywords: Tax Compliance, Tax Morale, Tax Evasion, Social Norms, Traditional Institution.
TABLE OF CONTENTS

Declaration ---------------------------------------------------------------- - ----  ii
Certification ----------------------------------------------------------------------  iii
Dedication ------------------------------------------------------------------------  iv
Acknowledgement ------------------------------------------------------------  v
Abstract----------------------------------------------------------------------------  viii
Table of Content ----------------------------------------------------------------  ix
List of Tables ----------------------------------------------------------------------  xii
CHAPTER ONE: INTRODUCTION
11  Background of the Study--------------------------------------------------  1
12  Statement of Research Problem----------------------------------------   4
13  Objectives of the Study  --------------------------------------------------  5
14  Research Questions--------------------------------------------------------  6
15  Research Hypothesis------------------------------------------------------  6
16  Significance of the Study------------------------------------------ - ----  7
17  Scope and Limitation of the study----------------------------------------  8
18  Summary of Research Methodology  -------------------------------- -   9
19  Sources of Data------------------------------------------------------------  10
110  Definitions of Terms------------------------------------------------------  10
CHAPTER TWO: LITERATURE REVIEW
21  Conceptual Framework of the Research--------------------------------  27
22  Theoretical Framework of the Research----------------------------------  55
CHAPTER THREE: RESEARCH METHODOLOGY
31  Research Design------------------------------------------------------------  58
32  Population of Study----------------------------------------------------------59
33  Sample Size and Sample Technique  ---------------------------------------- --59
34  Data Gathering Method  ------------------------------------------------61
341  Sources of Data--------------------------------------------------  61
342  Instruments for Data Collection----------------------------------------61
343  Description of Questionnaire---------------------------------------- - 62
344  Validity and Reliability of Instrument-------------------------------- - 62
345  Administration of Instruments------------------------------------------63
35  Data Analysis Method
351  Method of Data Analysis----------------------------------------------64
351  Instrument for Data Analysis----------------------------------64
CHAPTER FOUR:
DATA PRESENTATION AND ANALYSIS

36  Data Presentation------------------------------------------------------  66
37  Data Analysis-Preliminary--------------------------------------------  66
38  Data Analysis-Advance------------------------------------------------  101
39  Hypotheses Testing----------------------------------------------------  111
CHAPTER FIVE:
SUMMARY OF FINDINGS CONCLUSION AND RECOMMENDATION

51  Summary finding--------------------------------------------------------------  114
5:1:1 Theoretical finding------------------------------------------------  114
5:1:2 Empirical----------------------------------------------------------  117
53  Conclusion ----------------------------------------------------------  118
54  Recommendations--------------------------------------------------  119
55  Suggestions  for further Study--------------------------------------  121
REFERENCES AND BIBLIOGRAPHY--------------------------------------------  122
APPENDICES
APPENDIX 1 QUESTIONNAIRE SCHEDULE ----------------------------------  135



LIST OF TABLES
Table 341:  Reliability Statistics--------------------------------------------63
Table 411:  Frequency Distribution by Socio-demographic Attribute ----------  69   
Table 412: Frequency by tax morale ----------------------------------------  73
Table: 413: Frequency Distribution By Social Norms ------------------------  78
Table: 414: Frequency Distribution by Tax Evasion ----------------------------  82
Table: 415: Attitude towards Legal System, Government,
Tax Administration and Fairness of Tax official ----------------  86
Table 416: Tax Compliance --------------------------------------------------  90
Table 417:  Attitude of taxpayer towards Traditional Institution (Monarch) ----------------------------------------------------------  92
Table 421: Mean score by tax morale factor ----------------------------------  93
Table 422: Mean Score by Social Norms ------------------------------------  95
Table 423: Mean Score by Tax Evasion --------------------------------  ------  96
Table 424:  Mean score by trust in legal system, in government at all
levels tax administration, fairness of tax officials and tax/
avoidance ----------------------------------------------------  97
Table 425:  Means score by attitude of taxpayers towards traditional
institutions (Monarch) --------------------------------------------  98
Table 426: Mean score by tax compliance ------------------------------------  99
Table 431: Variables Entered / Removed (b)----------------------------  101
Table 432: Correlation ------------------------------------------------------  102
Table 433:   Model Summary ------------------------------------------ -   102
Table: 434:  ANOVA (b) ------------------------------------------------------  103
Table: 435:  Co-efficients (a) -------------------------------------- - -   103
Table 436:   Variables Entered (Re moved (b))  --------------------------  107
Table 437:   Correlations ----------------------------------------------------  107
Table 438: Model Summary ------------------------------------------ -   108
Table: 439:  ANOVA (b)--------------------------------------------------------  108
Table: 4310:Coefficients (a) ------------------------------------------------ -   109
Table 4311: Correlations ------------------------------------------------------  110
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