Taxpayers Motivation and Tax Compliance: The Trajectory of Nigeria Taxpayers’ Perspectives
Global tax administrators are striving to improve the effectiveness of their tax revenue collection efforts as a result of a growing realisation that a better knowledge of the motivations behind taxpayers' willingness to tax compliance is necessary. Religious beliefs and tax morale are two common indicators of an individual's personal motivations to comply with tax obligations, among others. The need for this study emerged from a series of questions about whether religiosity and tax morale contribute to bettering and guaranteeing tax compliance in Nigeria. This study conceptually employed a comprehensive review of existing literature to establish the effect of religiosity and tax morale on tax compliance in Nigeria from the perspective of taxpayers. Arising from this review, religiosity and tax morale cannot be said to have an absolute relationship with tax compliance, as taxpayers have their reservations when it comes to the issue of paying taxes. However, tax authorities should implement an administrative strategy that promotes enforced, voluntary, and committed tax compliance approach within a cooperative and participatory regulatory framework in order to enhance tax compliance and increase government tax revenue in Nigeria. Keywords: Tax motivation, religiosity, tax morale, tax compliance, taxpayers