Moderating Role of Tax Education On Social Norms and Tax Morale in Nigeria (Published)
This study investigates the moderating role of tax education on the relationship between social norms and tax morale in Nigeria. The study used Social Norms Theory as the theoretical framework. A cross-sectional survey design was adopted, and data were collected from 385 respondents selected using a structured questionnaire. The study applied univariate, bivariate and multivariate statistical techniques to analyse the data. Univariate analysis was used to describe respondents’ demographic characteristics and key variables, while bivariate analysis assessed the individual relationships between each independent variable and tax morale. Multivariate regression analysis was further employed to determine the combined effect of the explanatory variables on tax morale. The findings reveal that descriptive norms, subjective norms, and injunctive norms significantly enhance tax morale by reinforcing perceptions of acceptable tax behaviour within society. Personal norms were also found to have a strong positive influence, indicating that internalised moral obligations encourage voluntary tax compliance. Cultural norms significantly shape taxpayers’ attitudes by fostering collective responsibility and civic duty, while tax education positively influences tax morale by increasing awareness and understanding of tax obligations and procedures. The findings also confirm that tax education moderates the relationship between social norms and tax morale. Generally, the results confirm that social and psychological norms, together with tax education, jointly and significantly improve tax morale. The study recommends strengthening tax education programmes and leveraging normative influences to improve voluntary tax compliance.
Keywords: Nigeria, Tax morale, cultural norms, descriptive norms, injunctive norms, personal norms, subjective norms, tax education