https://gphjournal.org/index.php/ssh/issue/feed GPH-International Journal of Social Science and Humanities Research 2025-10-06T12:44:51+00:00 Dr. Khusbu Khatana gphjournal@yahoo.com Open Journal Systems <p style="font-family: 'Segoe UI', sans-serif; font-size: 16px; color: #333;"><strong>GPH-International Journal of Social Science and Humanities Research (e-ISSN <a href="https://portal.issn.org/resource/ISSN/3050-9637" target="_blank" rel="noopener">3050-9637</a>)</strong> is a peer-reviewed, open-access journal dedicated to advancing high-quality research in the social sciences and humanities. The journal publishes original studies that explore diverse topics including Law, Anthropology, Archaeology, Geography, Regional Planning, History, Literature, Linguistics, Cultural Studies, Communication, and more. By fostering interdisciplinary dialogue and promoting innovative scholarship, the journal serves as a dynamic platform for researchers and practitioners worldwide.&nbsp;</p> https://gphjournal.org/index.php/ssh/article/view/2111 Deterrence and Tax Morale: The moderating effect of corruption in Nigeria 2025-10-06T12:44:51+00:00 Mpimnee Lucky noreplygphjournals@gmail.com Baridoo Friday noreplygphjournals@gmail.com Micah Leyira C. noreplygphjournals@gmail.com <p>This study investigates the influence of deterrent on tax morale; the moderating effect of corruption in Nigeria. The study adopted a quantitative cross-sectional design, population was three hundred and eighty-four (384) individual tax payers across various regions in Nigeria. Data was collected through structured questionnaires administered to participants using Partial Least Squares Structural Equation Modeling (PLS-SEM). Three hypotheses were tested. The results indicate that both deterrence measures; penalties and tax audits have significant and positive effects on tax morale. However, corruption did not significantly moderate the relationship between deterrence and tax morale. This study recommends Nigeria Revenue Service(NRS or the Service) and other relevant tax authorities should strengthen the legal framework for imposing and enforcing tax penalties. Tax authorities in Nigeria should intensify audit efforts and improve audit coverage, especially among high-risk and self-employed taxpayer categories.</p> 2025-10-06T00:00:00+00:00 ##submission.copyrightStatement##