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Demographic Details 

Demographic Details 

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Ensuring compliance in tax collection is very crucial as tax is one of the basic elements of public financing in almost all countries. The issue of compliance in tax research has been explored over many years from different perspectives. Initially, it started with a negative assumption of taxpayers’ compliance attitudes and recently the research ha...

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... types of Malaysian individual taxpayers, namely salaried and self-employed taxpayers were included in the study but for the Turkish, only self-employed taxpayers were included. The details of the demographic characteristics of the respondents are presented in Table 1. The attitudes of people towards tax compliance were explored based on the descriptive analyses conducted and comparison of data from Malaysia and Turkey. ...

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Sustainability of human societies hinges on social contract between the rulers and the ruled, whereby the rulers provide public goods and service for the ruled and the ruled pay tax as the price for the benefits derived. Meanwhile, tax compliance has been an issue of concern from its inception and may continue, as long as government needs funds for its projects. Studies have revealed the inadequacy of tax morale, the driver of tax compliance, in fully explaining tax compliance due to complexities in identifying latter's causative factors. Not many studies have examined this tax morale among self-employed especially in developing country like Nigeria. This study examined tax morale with a view to assessing its predictors among self-employed taxpayer in selected SouthWest Nigeria. It adopted descriptive and survey designs. Population of the study was 9,381,736 potential taxpayers in the jurisdiction. Sample size of 500 was determined using purposive sampling technique for individuals above 18 years. Validated structured questionnaire was used to collect data. The instrument's reliability was measured with Cronbach alpha coefficients ranging from 0.75 to 0.89. Copies of questionnaire were administered with 73.6% response rate. The data were analysed using descriptive and inferential statistics. The study found that the factors examined collectively exerted significant effect on tax morale of self-employed taxpayers in SouthWest Nigeria {Adjusted R 2 = 0.325; F(4, 363) = 242.128, p < 0.05}. Each factor was also found to have significant individual contribution {Sentiment, norms and values: β = 0.285, t(363) = 8.360, p < 0.05; fairness of tax system; β = 0.240, t(363) = 6.812, p < 0.05; attitude: β = 0.354, t(363) = 11.221, p < 0.05; and governance quality and trust in government: β = 0.333, t(363) =10.655, p < 0.05}. The study concluded that sentiment, norms and values, taxpayers' attitude, perception of fairness of tax system, governance quality and trust in government affected tax morale among self-employed taxpayers. The study recommended that governments should ensure taxpayers service paradigm, accountability, transparency and law commitment to enhance tax morale among self-employed.