ASSEST

This study examined Religiosity and Tax compliance in Nigeria, focusing on Taxpayers in Benin city, including employees and self-employed individuals from Christian, Islamic and Traditional religious backgrounds. The research explored the extent to which religious beliefs, values, and moral teachings influence individuals' willingness to comply with tax obligations. Using a questionnaire based survey, data were collected from respondents, and statistical analysis were conducted to assess the relationship between religiosity and tax compliance behavior. The findings of this study highlight the role of religious teachings, ethical convictions, and spiritual beliefs in shaping taxpayer's attitudes towards compliance. Additionally, the study evaluates whether religiosity serves as a motivating factor for voluntary tax compliance or if it is overshadowed by other determinant trust, enforcement mechanisms, and Socio-economic factors. The study also integrates perspectives from both the Bible and the Qur'an to provide a theological understanding of taxation and compliance. The results contribute to policy discussions on Tax administration by offering insights into how religious values can be leveraged to enhance voluntary tax compliance. The study recommendations that tax authorities consider faith-based approaches in tax education and public awareness campaigns to improve compliance rates.