Tax revenue constitutes a chunk of revenue of many economies all over the world especially developing economies. Tax performance, however, appears far below the tax capacity of these countries. That raises the issue of tax morale. Many studies have been undertaken to explore the factors influencing tax morale. One factor found by these studies, though not conclusive, is the role of religiosity. In Ghana and other sub- Saharan African countries, an overwhelming majority of the populace are religious. Yet, tax revenues and as a share of gross domestic product (GDP) has seen steady decline over the years.