Effect of Tax Morale on Personal Income Tax Compliance in Edo State

Eke Robert Ike () and Anelu Wilson Oziengbe
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Eke Robert Ike: Department of Accounting and Finance School of Management and Social Sciences, Postal: Wellspring University Benin City, Edo State., https://www.lcu.edu.ng/index.php/lead-city-journal-of-the-social-sciences
Anelu Wilson Oziengbe: Department of Accounting and Finance School of Management and Social Sciences, Postal: Wellspring University Benin City, Edo State., https://www.lcu.edu.ng/index.php/lead-city-journal-of-the-social-sciences

Lead City Journal of the Social Sciences (LCJSS), 2022, vol. 7, issue 1, 67-81

Abstract: This study was set to investigate the effect of tax morale on personal income tax compliance in Edo State. It became imperative to carry out this study following the series of quests to observe the influence of tax morale on personal income tax compliance in Edo State, Nigeria. A survey research design was adopted in carrying out the research. The primary source of data was collected through a questionnaire and used for the study. Tables and percentages were used to analyse the data, while Pearson Chi- Squares estimation technique was adopted to test the hypothesis. Findings obtained showed that infrastructural development has a negative but insignificant influence on personal income tax compliance, while transparency and accountability and taxpayers' awareness have a positive and significant relationship with personal income tax compliance. The study, thus, concludes that only transparency and accountability tend to ensure compliance with personal income tax. At the same time, infrastructural development is not good predictor of personal income tax compliance in Edo State, Nigeria. This, study, thus recommends that government should be more accountable to its citizens to lure them to be tax compliant so that the government can generate enough revenue to perform its fundamental obligations/services equitably to the citizens.

Keywords: Tax morale; tax compliance; infrastructural development; transparency and accountability and taxpayers awareness (search for similar items in EconPapers)
Date: 2022
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