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ABSTRACT
This study investigates the factors that determine tax compliance among firms listed on the Nigerian Stock Exchange. The population consists of firms listed on the Nigeria which carries out the following economic activities: manufacturing, property and consumption, agriculture services and others not mentioned. The Yamane formula was used to select the sample size of 116 respondents. Data were collected through administering of questionnaire while the techniques for data analysis are the descriptive statistics and multiple regressions. The study finds among others that good governance and taxpayers’ awareness have a positive significant relationship with the level of taxpayers’ compliance in the State. The study, therefore recommends that effective communication is necessary in order to publicize tax activities, mainly on compliance issues to the general public. Also, transparency and accountability should be the guiding principles in thought and action of government as the basis for good governance in the State. This can be achieved through aggressive human capital development, as this will go a long way in encouraging taxpayers to be more compliant in the state.
