Inyang Ochi Inyang, Rose Emmanuel Eyo, John Oboh Ogenyi


The exploration was undertaken on the effect of moral conduct on tax management: Coherent perceptive. The objectives were to: determine the effect of tax equity on tax management in Nigeria; investigate how tax payers’ integrity influence tax management in Nigeria; ascertain the nexus of fairness and tax management in Nigeria; and examine the impact of honesty on tax management in Nigeria. The design adopted in this study was an ex post facto design. This is because the events had already taken place before the investigation is carried out. The ex-post facto design uses descriptive survey to scientifically collect data from a population and explores the relationship between the dependent and independent variables. The data for the study were analyzed with multiple linear regression technique to determine the nexus between the moral conduct of tax payers and tax management. The result revealed that tax equity, taxpayers’ integrity, tax fairness and tax honesty affect tax management in Nigeria. Therefore, the study ended by making the following suggestions; that great care should be taken in developing a code of best practice for tax managers to ensure that all the moral factors are effectively addressed within this code for efficient and effective tax structure. The public authorities and tax managers should encourage taxpayers’ knowledge and integrity through the provision of quality infrastructural facilities and other incentives to enhance its revenue generation. The motivation of tax payers through the provision of public goods and services will help to encourage them to remit their tax liabilities and hence improve on their moral conducts for efficient tax management. Individual tax laws need to adhere to moral internal and external standards, such as equal treatment and principles imminent to a given tax, derived from its legal character. The moral quality or fairness of tax law is important because it determines the reach of the obligation of the constituents to pay taxes and the level of voluntary compliance. The tax system should be fair and objective. High level of literacy and managerial capability should be enhanced through adequate sensitization and awareness on the part of the taxpayers, while the managerial competence of the tax collectors should be appropriately enhanced towards the development of efficient tax system.

JEL: L20; L23

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coherent, conduct, management, moral, perceptive, tax

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DOI: http://dx.doi.org/10.46827/ejmms.v6i3.1086


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