RELIGIOSITY AND TAX MORALE IN NIGERIA

Copy igh © Au ho (s) 2025. All Righ s Rese ed. Published by GLOBAL PUBLICATION HOUSE. | In . Jou nal o Business Managemen
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RELIGIOSITY AND TAX MORALE IN NIGERIA
By:
Mpimnee Lucky, Ba idoo F iday and Micah Leyi a C.
Depa men o Accoun ing, Facul y o Managemen Sciences,
Uni e si y o Po ha cou , Choba, Ri e sS a e, Nige ia.
Phone: 234 9054048686; 234 8033542244; 2348034441215
Email; mpimne[email p o ec ed]om; idayba [email protected]; leyi a.micah@unipo .edu.ng
Abs ac
This s udy in es iga es he in luence o eligiosi y on ax mo ale in Nige ia. The s udy
adop ed a c oss-sec ional design, popula ion was h ee hund ed and eigh y- ou (384)
indi idual ax paye s ac oss a ious egions in Nige ia. Da a was collec ed h ough s uc u ed
ques ionnai es adminis e ed o pa icipan s using Pa ial Leas Squa es S uc u al Equa ion
Modelling (PLS-SEM) wo hypo heses we e es ed. The esul s indica e ha bo h eligiosi y
measu es; eligious a ilia ion and eligious commi men we e ound o signi ican ly enhance
ax mo ale, highligh ing he impo ance o in e nalized mo al and spi i ual alues in shaping
ax beha iou . This s udy ecommends ha s a egies o enhance ax mo ale should combine
c edible en o cemen wi h ai h-based ci ic educa ion and ins i u ional e o m.
Keywo ds:
Religiosi y, Tax mo ale, Religion a ilia ion, eligious commi men
How o ci e: Lucky, M., F iday, B., & Leyi a C., M. (2025). RELIGIOSITY AND TAX
MORALE IN NIGERIA. GPH-In e na ional Jou nal o Business Managemen , 8(9), 43-54.
h ps://doi.o g/10.5281/Zenodo.17278776
INTRODUCTION:
Lu me and Singhal (2014) de ined ax mo ale as a c ucial ac o ha a ec s ax compliance
beha iou . I is seen as a olun a y sense o esponsibili y ha d i es indi iduals o pay hei
axes. Njilu (2023) also de ined ax mo ale as indi idual’s willingness o emi axes, in spi e
o he consequences o e ading ax.
Manusc ip ID: #02110
10.5281/zenodo.17278776
Vol. 08 Issue 09 Sep - 2025
e-ISSN 3027-0537
p-ISSN 3027-0375
Lucky, M., F iday, B., & Leyi a C., M. (2025). RELIGIOSITY AND TAX MORALE IN NIGERIA. GPH-In e na ional Jou nal o
Business Managemen , 8(9), 43-54. h ps://doi.o g/10.5281/Zenodo.17278776
© 2025 GLOBAL PUBLICATION HOUSE | In e na ional Jou nal o Business Managemen
Tax mo ale is a c i ical ac o ha in luences axpaye s' willingness o comply wi h hei ax
obliga ions, as hese obliga ions a e iewed as a ci ic du y when ax mo ale is high (Balla,
2017). Taxpaye s' a e p one o ul il hei ax esponsibili ies mo e, when hey see i as a
con ibu ion o hei coun y's socio-economic de elopmen .
I has been no ed ha ax compliance canno be explained en i ely by he le el o
en o cemen (G ae z and Wilde,1985; El e s,1991). Coun ies se he le els o audi and
penal y so low ha mos indi iduals would e ade axes, i hey we e a ional, because i is
unlikely ha chea e s will be caugh and penalized. Ne e heless, a high deg ee o
compliance is obse ed. Thus, esea che s ha e s a ed o analyze a a ie y o ac o s o he
han de ec ion and punishmen . Tax mo ale migh be an impo an in luencing ac o o ax
compliance, and is he e o e cen al o his new esea ch ocus.
S udies consis en ly show ha eligiosi y gene ally has a signi ican posi i e impac on ax
mo ale, which is he in insic mo i a ion o pay axes. This posi i e ela ionship is a ibu ed
o eligion's emphasis on e hical alues, us , and social no ms ha p omo e hones y and
compliance, e en in he ace o economic p essu es. Religiosi y ac s as a mo al compass,
ein o cing an in insic desi e o ac jus ly and ul il obliga ions, which ansla es in o highe
ax mo ale and imp o ed ax compliance (Agbe unde, Akin inola &,Anyaha a,2020;
Benno ,2006). Religious law can signi ican ly d i e and shape indi iduals’ a i udes and
beha io . Ch is ians and Muslims o en conside he legal base be o e ac ing whe he an
ac ion is encou aged o p ohibi ed u he . Fo ins ance, Islamic law is open o di e en
in e p e a ion acco ding o he legal me hodology employed. In o de o de e mine i a
pe son’s eligiosi y educes ax e asion and aises ax mo ale, he esea ch looks in o he
po en ial e ec s o eligiosi y and eligion on hese a iables. The e o e, he e a e pe inen
ques ions in his esea ch. Could eligiosi y a leas pa ially explain he ax mo ale
beha iou ? Could people wi h di e en eligions ha e a highe le el o ax mo ali y in
compa ison wi h o he s? How impo an is people’s ai h in iscal mo ali y, and is i cap u ed
wi hin he esea ch.
The ocus o he s udy is o ind ou he ole ha a belie in God (o gods) o o he spi i ual
belie s plays in de e mining he ex en o which people ully mee hei legal ax obliga ions
in Nige ia. I is based on he assump ion ha a pe son’s eligious belie s a e applied in hei
daily li es albei o a ying deg ees. I is appa en ha u he heo e ical and empi ical
con ibu ions a e now needed o b idge he nume ous gaps in he cu en limi ed numbe o
s udies ha ha e a ious de iciencies.
The Objec i es a e as ollow:
The aim o his s udy is o examine he ela ionship be ween, eligiosi y and ax mo ale in
Nige ia. The speci ic objec i es a e o;
i. In es iga e how eligious a ilia ion in luences ax mo ale in Nige ia
ii. E alua e he ela ionship ha exis s be ween eligious commi men and ax mo ale
in Nige ia.
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RELIGIOSITY AND TAX MORALE IN NIGERIA
Volume 8 Issue No 09 (2025) Access: h ps://gphjou nal.o g/index.php/bm
Li e a u e Re iew and Hypo heses de elopmen
Religiosi y and Tax mo ale
In o de o explain ax mo ale as one o he ac o s in luencing ax compliance, i is c ucial o
unde s and he elemen s ha shape ax mo ale. E en hough i seems c ucial, o da e, he
concep o ax mo ale emains open o in e p e a ion (Pope & McKe cha , 2010). The e m
―black box‖ has been used o illus a e how ax mo ale has been ea ed by mos s udies
wi hou a clea pic u e o he ac ual ac o s in luencing ax mo ale being d awn (Feld & F ey,
2002).
The complica ed in e ac ion be ween axpaye s and go e nmen s, known as he psychological
ax con ac , has been used o explain he elemen s ha make up ax mo ale (Feld & F ey,
2007). In his con ac ual ela ionship, each con ac pa ne has du ies and igh s in h ee
ways. Fi s ly, he equi able iscal exchange whe e p io s udies. Feld & F ey (2006) and
To gle e al. (2008) sugges ha axpaye s end o comply wi h ax laws when axpaye s
ecei e public se ices in e u n o he axes hey pay. This has a signi ican posi i e e ec
on ax mo ale. Secondly, he poli ical p ocedu es whe e axpaye s can ac i ely pa icipa e in
he p ocess o go e nmen al decision making. Many s udies, Pomme ehne, Ha & F ey
(1994); To gle (2005); To gle and Schineide (2007) ound ha i axpaye s ha e di ec
democ a ic igh s, ax mo ale imp o es signi ican ly. Tax mo ale is also in luenced
subs an ially by us in go e nmen and legal sys ems e.g. F ey (2003); To gle (2003), and
his us can only be achie ed i he go e nmen can ul il hei equi emen s (Ha din, 1998).
Fu he , us ing o he ci izens and poli ical leade s o s ick o hei social con ac is ound o
be one o he con ibu ing ac o s o axpaye s o pay axes willingly (Scholz & Lubell,
1998). Finally, he e is e idence om s udies such as Feld and F ey (2002) and To gle
(2005) ha ax au ho i ies’ ea men o axpaye s has a signi ican e ec on ax mo ale
Acco ding o Ande son & Tollison,(1992), eligion is seen in he li e a u e as an essen ial
de e minan o social ein o cemen , ha ing he ole o ―supe na u al police‖.
As pe [Hull, Bold, Hell, (1994), eligion con ibu es o p oducing social goods, especially
whe e he cen al adminis a ion is oo weak o adminis e pe sonal p ope y. Ma golis (1997)
examined he easons behind he ela ionship be ween mo ali y and eligiosi y, a guing ha
eligiosi y p ojec s he ai h abou p ope beha iou ha can be di ided in o co ec beha iou .
P e ious s udies om Mohdali & Pope (2014); Benk e al., (2016) analyzed he e ec o
eligiosi y on ax compliance in Malaysia and Tu key, espec i ely. Bo h s udies esul ed ha
he e a signi ican impac o eligiosi y on ax compliance. Bo h s udies s a ed o di e en ia e
he alues om he eligious and mo al alues o indi iduals, as he ecommenda ion o he
nex esea che . Besides, Naza uddin (2019) also s udied he impac o eligiosi y owa ds ax
compliance wi h pa io ism as a media o in Indonesia which esul ed in eligiosi y
pe o mance o hono ing i uals, as well as he secula meaning o wha is ai and jus .
O he s udies has p o en ha eligion could ac as an essen ial ac o in educing illegal
beha iou , including (Hull, Bold, 1989). Ano he po en ial ac o could be he sen imen o
shame o guil , as p o ed by (G asmick, B.u sik, Coch an, 1991) Religious o ganiza ions
Page No. 45
Lucky, M., F iday, B., & Leyi a C., M. (2025). RELIGIOSITY AND TAX MORALE IN NIGERIA. GPH-In e na ional Jou nal o
Business Managemen , 8(9), 43-54. h ps://doi.o g/10.5281/Zenodo.17278776
© 2025 GLOBAL PUBLICATION HOUSE | In e na ional Jou nal o Business Managemen
p o ide mo al cons i u ions o a socie y. Religion p o ides a ce ain le el o en o cemen o
ac in he lines o accep ed ules and ac s as a ―supe na u al police‖ (Ande son & Tollison,
1992).
Simila o habi s, eligiosi y has he unc ion o economize and simpli y ou ac ions. I makes
ou social li e mo e p edic able and p o ides a sense o secu i y o coun e ac he anxie y
associa ed wi h unce ain y (Heine , 1983). Religiosi y se les habi s o hough s common o
all indi iduals. As a consequence, ansac ion and en o cemen cos s dec ease.
Se e al ac o s ha e been explo ed by De os (2014) which di ide he in luence compliance
ac o s in o wo ca ego ies, economic and non-economic ac o sHe also sugges ed o he
nex esea che o explo e ano he a iable o media ing he connec ion o eligiosi y
owa ds ax compliance. Thus, om he s udies abo e, his esea ch analyzes he indi ec
e ec o ax mo ale as a media ing a iable in he ela ionship among eligiosi y and axpaye
compliance. The e a e s ill o he s udies ha analyzed he in luence o eligiosi y and ax
mo ale simul aneously (Pope & Mohdali, 2010; Pe iwi, 2017).
The ollowing hypo heses we e o mula ed as ollows:
Ho1: Religious a ilia ion does no ha e any signi ican in luence on ax
mo ale in Nige ia.
Ho2: Religious commi men has no signi ican ela ionship wi h ax mo ale in
Nige ia.
Me hodology
The s udy adop ed a c oss sec ional esea ch design. The s udy's popula ion unde
conside a ion was h ee hund ed and eigh y- ou (384) indi idual ax paye s ac oss a ious
egions in Nige ia. The accessible popula ion was limi ed o all sel -assessed indi idual
axpaye s, ax consul an s and ax p o essionals, s a o bo h ede al and s a e inland e enue
se ices in Nige ia. The echnique used o collec ing he da a was a sel -de eloped
ques ionnai e, con aining i ems o di e se o ma s: mul iple choice measu ed on he 5-poin
Like scale, and open-ended ques ions.
Responden s we e chosen h ough he quo a sampling me hod wi h ega ds o speci ic le el
o educa ion, ha is, hose ha ing a leas seconda y quali ica ion. Mo eo e , sampling ame
was di ided in o non-o e lapping s a a o example e hnici y, age, gende and employmen .
In line wi h he objec i e o he s udy, he p ima y da a collec ed was analysed using he
s a is ical package o social sciences (SPSS Ve sion 25) and he Sma PLS V
The SPSS was used o analysing he desc ip i e s a is ics and he p elimina y analysis o he
s udy, while Sma PLS was employed o he in e en ial s a is ics and es ing he esea ch
hypo heses.
In ca ying ou he eliabili y o he esea ch ins umen , he C onbach’s Alpha was used.
C onbach's alpha (α) is an es ima e o eliabili y, speci ically he in e nal consis ency, o a
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RELIGIOSITY AND TAX MORALE IN NIGERIA
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es o scale. C onbach's alpha seeks o measu e how closely es i ems a e ela ed o one
ano he and hus measu ing he same cons uc .
Model Speci ica ion
Following he e iew o ela ed li e a u e by a ious schola s and au ho s on he subjec
ma e , Religiosi y and Tax mo ale in Nige ia, he esea che deems i necessa y o exp ess
he ela ionship ha exis be ween hese a iables in a ma hema ical model.
Whe e:
n = numbe o i ems,
si2 = a iance o he i h i em, and
sT2 = o al sco e a iance
(C onbach, 1951).
Resul s and Discussions
Da a P esen a ions
F equency
Pe cen age (%)
Dis ibu ed Copies o
Ques ionnai e
384
100%
Re ie ed Copies o
Ques ionnai e
351
91.4%
In alid Copies o
Ques ionnai e
23
6.5%
Valid Copies o
Ques ionnai e
328
85.4%
Sou ce: esea ch ou pu , 2025. The abo e able shows he numbe o ins umen s ha
was dis ibu ed and used o u he analysis.
Summa y o Fo nell-La cke C i e ion Disc iminan Validi y
C
P
RA
RC
TA
TM
C
0.906
P
0.596
0.847
RA
0.64
0.636
0.867
RC
0.577
0.483
0.857
0.932
TA
0.601
0.769
0.739
0.598
0.865
TM
0.879
0.393
0.674
0.651
0.538
0.942
The Fo nell-La cke c i e ion able shows ha each cons uc ’s squa e oo o A e age
Va iance Ex ac ed (AVE), he diagonal alues is g ea e han i s co ela ions wi h o he
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Lucky, M., F iday, B., & Leyi a C., M. (2025). RELIGIOSITY AND TAX MORALE IN NIGERIA. GPH-In e na ional Jou nal o
Business Managemen , 8(9), 43-54. h ps://doi.o g/10.5281/Zenodo.17278776
© 2025 GLOBAL PUBLICATION HOUSE | In e na ional Jou nal o Business Managemen
cons uc s in he model, con i ming disc iminan alidi y. Fo example, he squa e oo o
AVE Religious A ilia ions (0.640), Religious Commi men (0.577) and Tax Mo ale (0.879).
Tes o Hypo hesis 1
Ho1: Religious a ilia ion does no ha e any signi ican in luence on ax
mo ale in Nige ia.
The s a is ical ou pu o he ela ionship be ween eligious a ilia ion (RA) and ax mo ale
(TM) shows a s ong and s a is ically signi ican posi i e in luence. The pa h coe icien o
0.689 indica es ha indi iduals’ eligious iden i y and belonging a e s ongly associa ed wi h
hei in e nal mo i a ion o comply wi h ax obliga ions. This coe icien sugges s ha as he
salience o in luence o eligious a ilia ion inc eases, so does he le el o ax mo ale. The
boo s apped sample mean (0.693) closely e lec s he o iginal sample alue, con i ming he
s abili y o his es ima e.
The s anda d de ia ion (0.121) is wi hin an accep able ange, indica ing low a ia ion in he
epea ed samples. Mo eo e , he -s a is ic o 5.706 subs an ially exceeds he c i ical alue o
1.96 o s a is ical signi icance, while he p- alue o 0.000 con i ms ha he ela ionship is
no due o andom chance. Based on hese indings, Hypo hesis Th ee (Ho₃) is ejec ed,
meaning ha eligious a ilia ion signi ican ly in luences ax mo ale in Nige ia.
This esul may be in e p e ed wi hin he amewo k o socio-cul u al heo ies o ax
compliance, which posi ha alues, no ms, and ins i u ional us shaped by one’s social
iden i y including eligion can signi ican ly impac ci ic beha io , including ax compliance.
In a eligiously plu alis ic socie y like Nige ia, eligious eachings, leade s, and communi y
expec a ions may os e e hical beha io and ci ic esponsibili y, hus ele a ing ax mo ale.
Religious a ilia ion may also ac as a channel h ough which mo al obliga ions a e
ein o ced, especially when eligious g oups emphasize hones y, accoun abili y, and he
common good. This inding sugges s ha eligious ins i u ions may play a i al ole in
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shaping ax compliance a i udes and should be conside ed in designing cul u ally esponsi e
ax educa ion campaigns.
Tes o Hypo hesis 2
Ho2: Religious commi men has no signi ican ela ionship wi h ax mo ale in
Nige ia.
Figu e 2: Hypo hesis 2 (Be a and p- alue)
Figu e 2: Hypo hesis 2 (Be a and - alue)
The s a is ical esul o he ela ionship be ween eligious commi men (RC) and ax mo ale
(TM) indica es a s ong, posi i e, and s a is ically signi ican e ec . The o iginal sample pa h
coe icien is 0.665, sugges ing ha indi iduals wi h a highe deg ee o eligious de o ion o
commi men end o exhibi a s onge in e nal mo i a ion o comply wi h ax obliga ions.
The boo s apped sample mean (0.671) is e y close o he o iginal alue, con i ming he
consis ency o his es ima e. This implies ha as eligious commi men deepens— e lec ed in
consis en wo ship, e hical conduc , and adhe ence o mo al eachings— ax mo ale among
indi iduals ends o inc ease signi ican ly.
The s anda d de ia ion o 0.102 indica es low a iabili y in he boo s apped es ima es, while
he -s a is ic o 6.521 a exceeds he 1.96 h eshold equi ed o signi icance a he 5% le el.
Addi ionally, he p- alue o 0.000 con i ms ha he ela ionship is highly s a is ically
signi ican . Consequen ly, Hypo hesis 2 (Ho2) is ejec ed, p o iding empi ical suppo ha
eligious commi men has a signi ican and posi i e ela ionship wi h ax mo ale in he
Nige ian con ex .
This esul is heo e ically consis en wi h he mo al and beha io al dimensions o eligiosi y,
which sugges ha indi iduals who a e deeply commi ed o hei ai h a e mo e likely o
in e nalize e hical no ms, including hones y, esponsibili y, and social du y—quali ies ha
di ec ly suppo ax compliance. In Nige ia, whe e eligious alues s ongly in luence
pe sonal beha io and social expec a ions, highe le els o eligious commi men may
ansla e in o a s onge sense o ci ic obliga ion, including he esponsibili y o pay axes.
This inding poin s o he po en ial ole o eligious eachings and ai h-based o ganiza ions in
p omo ing e hical inancial beha io and s eng hening he mo al ab ic o ax compliance.
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Lucky, M., F iday, B., & Leyi a C., M. (2025). RELIGIOSITY AND TAX MORALE IN NIGERIA. GPH-In e na ional Jou nal o
Business Managemen , 8(9), 43-54. h ps://doi.o g/10.5281/Zenodo.17278776
© 2025 GLOBAL PUBLICATION HOUSE | In e na ional Jou nal o Business Managemen
Conclusion
Based on he inding, we concluded ha bo h eligious a ilia ion and eligious commi men
we e ound o be s ong posi i e d i e s o ax mo ale, con i ming he ole o in e nalized
mo al and e hical belie s in shaping axpaye beha iou
Recommenda ion
The ollowing ecommenda ions a e made om he s udy. They include: (i) Go e nmen
agencies, such as he Fede al Minis y o Finance and Na ional O ien a ion Agency should
collabo a e wi h eligious o ganiza ions o in eg a e ci ic and e hical messages abou ax
compliance in o se mons, eligious educa ion, and public e en s. Acco dingly, Jesus was
unequi ocal in Ma k 17:12, ―And Jesus answe ing said un o hem, Rende o Cæsa he
hings ha a e Cæsa 's and o God he hings ha a e God's. Li e ally, Gi e back, pay as
being due. ― he e o e yield ye o Cæsa ,‖ I was no a ques ion o a olun a y gi , bu o
a legal due. The head o he Empe o on he coin, he legend ound i , and i s ci cula ion in
he coun y, we e undeniable p oo s o he igh o he ac ually exis ing go e nmen o le y
he ax. I was mani es ly he du y o he Jewish people o gi e o Caesa he ibu e money
which he demanded o hem o he expenses o go e nmen , and especially o suppo ing an
a my o de end hem om hei enemies. And i was no less hei du y o gi e hei ibu e o
God, which he in his own igh demanded o hem as his c ea u es and ai h ul subjec s. The
igh s o Caesa a e one hing, and hose o God a e ano he ; and he e is no hing ha need
clash be ween hem. S a e poli y is no opposed o eligion, no eligion o s a e. This
pa ne ship can help ein o ce he mo al obliga ion o pay axes as a eligious and social
du y.’’
(ii) policymake s should ecognize and suppo communi y p og ams ha p omo e mo al
de elopmen and ci ic esponsibili y om a eligious pe spec i e.
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