https://gphjournal.org/index.php/ssh <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> en-US <p>The authors and co-authors warrant that the article is their original work, does not infringe any copyright, and has not been published elsewhere. By submitting the article to <a class="is_text" href="https://gphjournal.org/index.php/ssh/index">GPH-International Journal of Social Science and Humanities Research</a>, the authors agree that the journal has the right to retract or remove the article in case of proven ethical misconduct.</p> gphjournal@yahoo.com (Dr. Khusbu Khatana) notification@gphjournal.org (MD. Kaif) Mon, 06 Oct 2025 00:00:00 +0000 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 https://gphjournal.org/index.php/ssh/article/view/2111 <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> Mpimnee Lucky, Baridoo Friday, Micah Leyira C. ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-nd/4.0 https://gphjournal.org/index.php/ssh/article/view/2111 Mon, 06 Oct 2025 00:00:00 +0000