| Summary: | The issue of service quality was initially thought to be a concept related only to the private sector but with systematic extension of the principles of marketing to the public sector, it is now realized by organizations operating within the public sector that customer service and quality are strategic issues that desire attention. The concern for improvement of public service delivery in Nigeria prompted the Federal Government to establish the Service Compact office to monitor quality of service delivery by public sector organizations. Just like other public organizations in Nigeria, the issue of service quality should also be critical to tax offices because they provide numerous services to the Nigerian taxpayers. But prior statistical evidences reveal that tax compliance level is dropping in Nigeria especially at individual income tax level. Although a multitude of factors may account for such phenomenon, the perception of taxpayers on the quality of tax service could also play a role. Considering the cultural antecedent of extended family burden and high rate of poverty in Nigeria and some other developing countries, the moderating role of taxpayer’s financial condition equally may not be less important. Therefore, this paper proposes further expansion to tax compliance model to incorporate perceived tax service quality as well as moderating effect of taxpayer’s financial condition to capture the environmental reality of some developing countries. This paper discusses relationship between perceived tax service quality and compliance behavior together with moderating effect of taxpayer’s financial condition. The proposed study’s framework shows the determinants of perceived tax service quality (interaction quality, physical environment quality and tax service outcome quality) possibly having direct relationship with compliance behavior but the relationships could be moderated by the financial condition of the taxpayers.TA
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