International records / OpenAlex research

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

This study addresses the issues of tax morale and personal income tax compliance in Kogi State. The compliance behavior has been very low which has in turn adversely affected the revenue of the state. This study examines the effect of tax morale on personal income tax compliance in Kogi, State. The main objective of this study is to determine the effect of Tax Morale on the taxpayer in compliance with tax policies of government in Nigeria. Specific objectives are to: Determine the extent of the tax payer education and its effect on tax compliance, ascertain the effect of trust in government on…