TAXPAYERS ATTRIBUTE AND TAX MORALE IN NIGERIA

ABSTRACTS

This research explores the influence of taxpayer attributes on the tax morale of self employed individuals and sole proprietors in Benin City, Edo State, Nigeria. The study focuses on five key attributes: ethical values, family size, ethnicity, education, and 10 perceptions of tax fairness. Using a structured questionnaire, data was collected from 365 respondents. The analysis involved both descriptive statistics and regression analysis to determine the relationship between these attributes and tax morale. The findings revealed that ethical values significantly and positively affect tax morale, indicating that individuals with higher ethical standards are more likely to exhibit positive tax morale. In contrast, family size, ethnicity, education, and perceptions of tax fairness were found to have no significant impact on tax morale. These results suggest that enhancing the ethical values of taxpayers could be a more effective strategy for improving tax morale than focusing on demographic factors. The study concludes with several recommendations aimed at policymakers. It suggests that the government should prioritize ethical education and awareness campaigns to bolster tax morale. Additionally, improving public perceptions of tax fairness and the importance of tax compliance through targeted education and outreach programs is advised. The study also highlights the potential benefits of integrating family planning policies to indirectly influence tax morale by managing family sizes. Overall, this research provides valuable insights into the determinants of tax morale among self-employed individuals and sole proprietors in Nigeria, emphasizing the paramount importance of ethical values in fostering a compliant tax culture.