Mohammed Shehu Hashidu, Adamu Umar, Usman Isah


Why people pay taxes as required by the law instead of evading tax has been an important questions by tax administrators around the globe. This is because deterrence measures put in place by government have failed to completely tackle noncompliance. Hence, this study investigates the influence of social-psychological factors on tax morale of self employed taxpayers in Nigeria. To achieve this objective, a survey method was used to collect data by administering 367 questionnaires to self-employed taxpayers. The results of regression analysis indicated that religiosity and peer influence have a significant positive relationship with tax morale while moral reasoning and perception of government does not influence tax morale. Therefore, this study recommends that government should also engage in massive campaigns that will highlight the importance of paying taxes to individuals and also emphasises the religious injunctions on tax evasion since level of religiosity was found to have an influence on tax morale.


Taxation, Government, Tax Administrators and Self Employed

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