SOCIAL NORMS AND TAX MORALE IN NIGERIA: DOES CORPORATE CULTURE MATTER?

This study investigated the moderating role of corporate culture on the relationship between social norms and trust in government in Nigeria. The study is grounded in the Slippery Slope Framework. The study population comprised 820 accounting officers and a sample size of 385, using the Cochran standard formula. The study used primary and secondary sources of data collection. The questionnaire was the major source of data collection after validity and reliability tests using content validity and Cronbach’s Alpha for reliability testing. The responses obtained from the administered questionnaire were analysed using univariate, bivariate and multivariate analysis. The findings revealed a positive and significant relationship between descriptive norms, injunctive norms, subjective norms, cultural norms and personal norms on trust in government in Nigeria. Additionally, a significantly positive moderating role of corporate culture on the relationship between social norms and trust in government in Nigeria. Specifically, a strong and ethical corporate culture enhances the positive effect of social norms on trust, indicating that organizational values and practices can reinforce how societal expectations translate into institutional trust. The study concluded that a strong and ethical corporate culture enhances the positive effect of social norms on trust, indicating that organizational values and practices can reinforce how societal expectations translate into institutional trust. This underscores the relevance of fostering transparent, accountable, and value-driven corporate environments to strengthen public confidence in government.