Impact of Tax Morale on Economic Development in Nigeria

Okanlawon B. Funmilola, Raji Sadiq, Bojuwon Mustapha, A. M. Kafayat


Taxation is one of the most volatile subjects in governance both in the developing and developed nations. Hence, this study examines the impact of tax morale on economic development in Nigeria. Data were collected from Lagos State Internal Revenue Service, Primary data was used in this research work, and Cross-sectional survey was used with questionnaire as the major tool of data collection.  Simple Percentages, Regression Analysis were used to analyze the data. The result shows that there are a number of significant correlations between economic development and tax morale. The study recommended that there is a need to provide strong taxpayer’s services particularly during the tax filing stage, tax returns be scrutinized under the supervision, or be jointly examined with a senior tax official so that the discretionary powers being exercised by tax officials are not abused. The government and tax administrators should aim at strategies that would enhance confidence in their credibility and their capacity would be rewarded with higher tax morale. The analyzing tool was Manual Scientific Formula Calculation.


tax morale, tax payers, effective governance, economic development

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