RELIGIOSITY AND TAX MORALE IN NIGERIA

  • Mpimnee Lucky Department of Accounting, Faculty of Management Sciences, University of Portharcourt, Choba, RiversState, Nigeria.
  • Baridoo Friday Department of Accounting, Faculty of Management Sciences, University of Portharcourt, Choba, RiversState, Nigeria.
  • Micah Leyira C. Department of Accounting, Faculty of Management Sciences, University of Portharcourt, Choba, RiversState, Nigeria.
Keywords: Religiosity, Tax morale, Religion affiliation, religious commitment.

Abstract

This study investigates the influence of religiosity on tax morale in Nigeria. The study adopted a cross-sectional design, population was three hundred and eighty-four (384) individual tax payers across various regions in Nigeria. Data was collected through structured questionnaires administered to participants using Partial Least Squares Structural Equation Modelling (PLS-SEM) two hypotheses were tested. The results indicate that both religiosity measures; religious affiliation and religious commitment were found to significantly enhance tax morale, highlighting the importance of internalized moral and spiritual values in shaping tax behaviour. This study recommends that strategies to enhance tax morale should combine credible enforcement with faith-based civic education and institutional reform.

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Published
2025-10-06
How to Cite
Lucky, M., Friday, B., & Leyira C., M. (2025). RELIGIOSITY AND TAX MORALE IN NIGERIA. GPH-International Journal of Business Management, 8(9), 43-54. https://doi.org/10.5281/Zenodo.17278776