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Adegoke Adewuyi Gabriel and Ogbebor Osadebamwen Faith
Department of Economics, University of Benin, Edo State, Nigeria.
Department of Taxation, University of Benin, Edo State, Nigeria.


The study investigates the effect of demographic attributes on tax morale using undergraduate student in University of Benin as case study. To achieve this, primary data was used and it was analyzed using descriptive analysis and linear regression model. The data was derived from the responses of 235 respondents in the questionnaire distributed. The findings revealed that taxpayer marital status, religion, education and age are all statistically significant at 5% level of significance while taxpayer gender and ethnic are statistically insignificant at 5% level of significance. The study therefore concludes that taxpayers age, marital status, religion and education are the important demographic factors that affect tax morale. The study recommends that government should educate citizens more about the important of paying tax as this will help to improve tax morale.

Keywords: Tax morale, Demographic


Background of Study

Tax is a compulsory financial charge or imposed on a taxpayer by a governmental organization in order to collectively fund government spending, public expenditures, or as a way to regulate and reduce negative externalities which occur due to market failures. All countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government.” Some countries like Saudi Arabia, Hong Kong and Azerbaijan levy a flat percentage rate of taxation on income (E&Y, 2022), but most taxes are progressive based on brackets of annual income amounts.

Tax payment may be direct or indirect (James et al., 2004). “A direct tax is one paid directly to the government by the taxpayer on whom it is imposed. This is often accompanied by a tax return filed by the taxpayer. Examples include income tax and corporate tax. An indirect tax (such as value added tax) is a tax collected by an intermediary from the person who bears the ultimate economic burden of the tax. The intermediary later files a tax return and forwards the tax proceeds to government with the return.

The topic of taxation has drawn a lot of interest in the literature over the years. Taxation is one of the most important topics in governance, both in developed and developing nations (Teera & Hudson, 2004). Taxes are significant sources of funding for governments. The first recorded history of taxation dates back to ancient Egypt approximately 3000 B.C. and includes direct and indirect taxes that can be paid in cash or its equivalent (Artoni, 2015).

Tax is a social contract between the citizen and the government of a nation, both parties are expected to oblige to their responsibility, the citizen are expected to pay their taxes while the government is also expected to utilize these taxes for the welfare and benefits of the citizens (Alm, 2012). The trust relationship concept between the citizen and the government, shows that it is expected that these taxes been utilized for the benefits and purpose of the society, but over the years there have been gap in this contract of both parties not yielding and living up to expectations, this has resulted in low level of tax compliance, tax evasion, tax avoidance (Guyer, 1992). In recent times, cases of low level of tax morale have affected the capacity of the government not being able to raise adequate revenue to finance its economic activities rather government had resorted to external borrowings for finances.

The result of the regression analysis is presented in Table 4.7.. The preliminary analysis shows a coefficient of multiple determination of 0.336394 and an adjusted value of 0.318930., which simply explain that 33% of the variation in tax morale is explained by...

Adegoke Adewuyi Gabriel

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