Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

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

Description

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

Authors

Lateef Ayodele AGBETUNDE, Olalekan Oladipo AKINRINOLA and Iheanyi Odinakachi ANYAHARA

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 a structured questionnaire administered to the respondents to collect data (Reliability's Cronbach alpha = 0.891). The 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 were 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 stakeholder should ensure tax morale among operators of MSMEs 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: