Second, the effect of the tax culture that consists of respondents to react to the tax culture the form of relationships between tax authorities and the taxpayer, tax regulations and national culture on tax compliance. This study aims to determine, first, the effect of tax morality as measured by the level of citizen participation, confidence level, the level of local autonomy, national pride, demographic factors, economic conditions, the deterrence factors, and taxation systems towards compliance paja. Accordingly, policy makers must pay attention to these demographic factors in reversing the phenomenon and reawaking the spirit of compliance among individual taxpayers in Nigeria.
This finding suggests that these demographic factors significantly affect taxpayers' compliance behaviour in Nigeria. The results indicate statistically significant differences in taxpayers' compliance behaviour across demographic variables of age grouping, income level, employment status and ethnicity. The data were statistically treated using ANOVA technique. To further the understanding of tax noncompliance phenomenon in the developing economies, this study analyses the differences in individual taxpayers' compliance behaviour across demographic variables using the data extracted through a survey of individual taxpayers in Nigeria. However, most of these researchers conducted their studies in the developed economies. In an attempt to reverse this phenomenon, researchers had identified demographic factors as most important factors having effect on tax compliance behaviour.
Tax noncompliance is a phenomenon, which has attracted attention of policy makers as well as researchers over the years.
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