Keywords : Tax Morale


Factor Analysis of Government Performance and Tax Morale in Nigeria

Lateef Ayodele Agbetunde; Lateef Babatunde Adedokun; Musa Olatunji Dawodu

Marketing and Branding Research, 2021, Volume 8, Issue 1, Pages 17-30
DOI: 10.33844/mbr.2021.60327

The paper made a factor analysis of the variables that shape the tax morale of individuals in
developing economies as well as the factors that citizens considered to be important in
assessing government performance. Data from the Afrobarometer Survey 6 Questionnaire
administered on Nigerians was used for the analysis. Desk review of several journal articles
was made to extract the relevant factors used for the study. A collection of variables offered
in the literature as determinants of tax morale and the aspects of government that are measured
when assessing government performance were synthesized as measurement parameters. Both
exploratory and confirmatory factor analyses were conducted using principal component
analysis. The study established that the data from Afrobarometer Survey 6 on Nigeria was
found reliable with adequate goodness of fits, which is significant for any study. The paper
found six of the items on the questionnaire suitable to measure tax morale and ten other items
suitable as measures of government performance under three dimensions as an improvement
on economic issues, infrastructure provision, and social issues. The paper recommends that
the government and other policymakers should pay sufficient attention to tax morale and the
performance of government, especially adequate provision of food and improving the standard
of living among the poor citizens before attempts at controlling crime.