The Impact of Religion on Tax Compliance Among Individual Taxpayers in Ondo State

Abstract

Tax compliance remains a persistent concern in many developing economies, particularly in Nigeria, where tax evasion and avoidance continue to weaken government revenue and hinder socioeconomic development. Although previous studies have primarily focused on economic and administrative factors influencing tax compliance, increasing attention has been directed toward the role of social and cultural influences, including religion. This study examined the effect of religion on tax compliance among individual taxpayers in Ondo State, Nigeria. Specifically, the research assessed the influence of religious affiliation, religious teachings, religious values and beliefs, religion as a motivating factor for tax compliance, and religion as a mechanism for encouraging voluntary tax payment behavior. Data were obtained from 367 individual taxpayers through a structured questionnaire. The collected data were analyzed using descriptive statistics and the Pearson Chi-Square technique. The results showed that respondents generally viewed religion as a positive influence on tax compliance, with favorable responses ranging between 57% and 62% across the dimensions investigated. In addition, the Chi-Square test revealed a statistically significant relationship between religious factors and tax compliance behavior among taxpayers in Ondo State (χ² = 25.490, df = 16, p < 0.05). The study concludes that religion contributes significantly to tax compliance by promoting moral principles such as honesty, integrity, accountability, and social responsibility. Based on these findings, the study recommends that tax authorities collaborate more closely with religious organizations to strengthen tax awareness programs, enhance taxpayer education, and encourage voluntary compliance among citizens.

Keywords: Religion, Doctrines, Beliefs, Values, Tax Compliance, Tax Morale, Religiosity, Taxpayer Behavior, Voluntary Tax Compliance

DOI: 10.7176/JCSD/76-02

Publication date: June 30^th 2026