A SURVEY OF RELIGIOSITY, TAX MORALE AND COMPLIANCE AMONG MICRO, SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

Lateef Ayodele AGBETUNDE (), Olalekan Oladipo AKINRINOLA () and Iheanyi Odinakachi ANYAHARA ()
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Lateef Ayodele AGBETUNDE: Department of Accountancy, Postal: Yaba College of Technology, Lagos Nigeria,, https://journal.citn.org/
Olalekan Oladipo AKINRINOLA: Department of Accounting, Finance and Taxation,, Postal: Caleb University, Lagos Nigeria.,, https://journal.citn.org/
Iheanyi Odinakachi ANYAHARA: Directorate of Accounting Standards, Postal: Financial Reporting Council of Nigeria,, https://journal.citn.org/

Journal of Taxation and Economic Development, 2020, vol. 19, issue 1, 35-49

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.

Keywords: Attitude; micro; small and medium enterprises; religiosity; sentiments; tax compliance; tax fairness; tax morale (search for similar items in EconPapers)
Date: 2020
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