The Effects of Religion on Taxation in Port Harcourt City, Nigeria

Authors

  • Ogele Eziho Promise Rivers State University, Nkpolu Oroworukwo, Port Harcourt
  • Amadi-Celestine Rose Rivers State University, Nkpolu Oroworukwo, Port Harcourt

Keywords:

Religion, tax evasion, tax compliance

Abstract

Ideally, religious organizations provide moral and social constitutions to a certain
extent, act as “supernatural police” that enforce accepted rules. This piece is an outcome of an
empirical study through a survey of about hundred persons conducted to determine the impact
of religious sermon on the congregation of people in Port Harcourt City, Nigeria. The main objective of the study is to examine empirically if religious teaching on tax evasion/tax compliance impact on believers’ behavior towards government taxation. The study adopted theory planned behavour as its theoretical construct. The study adopted the triangulation method as a data-gathering techniques. It was unraveled that such sermons were not thought in most religious congregations; nonetheless, relevant revenue services should partner with the religious leaders in enlightening their members on the economic cum religious benefits on tax compliance.

Author Biographies

Ogele Eziho Promise, Rivers State University, Nkpolu Oroworukwo, Port Harcourt

Department of Political Science
Faculty of Social Sciences
Rivers State University, Nkpolu Oroworukwo, Port Harcourt
08036677126

Amadi-Celestine Rose, Rivers State University, Nkpolu Oroworukwo, Port Harcourt

Department of Economics
Faculty of Social Sciences
Rivers State University, Nkpolu Oroworukwo, Port Harcourt
08037028740

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Published

2021-10-01