The rising rate of tax evasion among Nigerians is becoming a major source for concern. In respect this; the study aimed at analyzing tax moral and tax compliance in Nigeria and in relation, the different factors that affects tax moral and their implications on the level of compliance among taxpayers, using taxpayers in Makurdi as the study guide. The chi-square (x2) model test was applied on the data obtained through questionnaires from sampled respondents. The findings indicate that tax moral, trust in government and taxpayers’ confidence in the legal system affects their level of compliance. It was therefore recommended that the legal system in the country should be further enhanced to permit the swift prosecution of defaulters so as to serve as deterrent to intending defaulters while on the other hand, government should do all in its power to restore the trust of the citizenry in its ability to fulfill its part of the social contract.
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