Tax revenue is the cornerstone of governments; if tax revenue is deficient, the government requires local and foreign loans to be funded. The present study considers fiscal capacity as an underlying principle that describes "the ability of government to collect revenue from its source (through taxation)". The weak fiscal capacity of emerging economies has gained attention in development economics from researchers, academicians, and policymakers. The findings reveal that the quality of tax administration services indicates a positive and significant association with taxpayers' compliance behaviour in a direct relationship. The similar results were found in moderating religiosity's role. Quality of governance positively and significantly influences taxpayers' compliance behaviour indicate a significance in case of direct relationship and in case of moderating role of religiosity. Moreover, the findings showed that religiosity significantly moderates the relationship between the quality of tax administration services and taxpayers' compliance behaviour. In contrast, insignificant results were shown in the case of quality of governance and compliance behaviour in the presence of religiosity. The present study considered the limiting factors for the assessment of the compliance behaviour of taxpayers. For instance, future studies can add more variables, such as financial position, taxation audit, and the effect of penalties on taxpayers' compliance behaviour. The present study considered the unit of analysis to individuals. The future study can be based only on the salaried persons, AOPs, and companies. AOPs need to investigate individually because approximately 90% of registered businesses are AOPs. Future studies need to consider family-owned businesses because most of the registered businesses were owned and operated by families. They use the transfer pricing concept for tax avoidance.

Keywords: Quality of tax administration system, Governance, Compliance behavior, Religiosity, Tax governance