Effect of Tax Morale on Personal Income Tax Compliance in Edo State

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Abstract

This study was set to investigate the effect of tax morale on personal income tax compliance in Edo 
State. It became imperative to carry out this study following the series of quests to observe the influence 
of tax morale on personal income tax compliance in Edo State, Nigeria. A survey research design was 
adopted in carrying out the research. The primary source of data was collected through a questionnaire 
and used for the study. Tables and percentages were used to analyse the data, while Pearson ChiSquares estimation technique was adopted to test the hypothesis. Findings obtained showed that 
infrastructural development has a negative but insignificant influence on personal income tax 
compliance, while transparency and accountability and taxpayers' awareness have a positive and 
significant relationship with personal income tax compliance. The study, thus, concludes that only 
transparency and accountability tend to ensure compliance with personal income tax. At the same time, 
infrastructural development is not good predictor of personal income tax compliance in Edo State, 
Nigeria. This, study, thus recommends that government should be more accountable to its citizens to 
lure them to be tax compliant so that the government can generate enough revenue to perform its 
fundamental obligations/services equitably to the citizens.