Tax Compliance Behavior and Religiosity: The role of Morality

Abstract

The paper addressed Tax Compliance Behavior and Religiosity: The role of Morality in the context of application in Nigeria. The objective was on determining tax compliance and religiosity in a contemporary Nigerian Society. The population of this study is mainly Tax Professionals, Business Owners, Academics, Accountants, and other small and medium scale businesses across states in Nigeria. For this study, the population was also drawn from both Muslims and Christians as they represent the two-dominant religion in Nigeria. Findings revealed that there are no significant differences in the views of respondents based on age also there are no significant differences in the views of both male and female respondents regarding the effect of religiosity on tax compliance. It was recommended that tax authorities should work hand in hand with religious leaders to educate the members/ subjects from the holy book in the gravity on evading tax from God's perspective and Morals should be taught in our school to awaken the conscience of citizens.