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A Survey Of Religiosity, Tax Morale And Compliance Among Micro, Small And Medium Scale Enterprises In Nigeria

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Abstract

The paper assessed the influence of religiosity and tax morale on tax compliance of MSMEs focusing on South-West, Nigeria. Primary data was employed through the use of structured questionnaire administered to the respondents to collect data (Reliability's Cronbach alpha = 0.891). Population of the study covers individuals operating in the informal sector in Lagos, Oyo and Osun state in Nigeria. A sample of 500 MSMEs operators was purposefully selected. Responses were analysed using percentages, mean and regression. The study found that religiosity (total, not neither inter- nor intra-personal), as well as tax morale components (especially, sentiment, norms and value, taxpayers' attitude and fairness of tax system, but not governance and trust), exerted a significant influence on tax compliance among operators of MSMEs in South-West, Nigeria. The paper concludes that religiosity and tax morale had a significant effect on tax compliance among MSMEs in Nigeria. It recommends that stakeholders should ensure tax morale among operators of MSMSEs in Nigeria should be induced; likewise level of religiosity among individuals should be induced at both individual (intra-personal dimension) as well as the social level (interpersonal dimension) for it to be effective in influencing variation in tax compliance among Nigerians.

Suggested Citation

  • Ayodele AGBETUNDE, Lateef & Oladipo AKINRINOLA, Olalekan & Odinakachi ANYAHARA, Iheanyi, 2020. "A Survey Of Religiosity, Tax Morale And Compliance Among Micro, Small And Medium Scale Enterprises In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 19(1), pages 35-49, March.
    • Handle: RePEc:ris:jotaed:0039
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