ABSTRACT
This study examined fairness perceptions and tax compliance behaviour in Nigeria. The study is a cross sectional survey research design, using the questionnaire method.
The total population of the study approximated to 55000 of individual taxpayers and small business owners in Edo State. Out of this population a sample size of 399 respondents were selected using the random sampling techniques.
The study uses both descriptive statistics and inferential statistics. The descriptive statistics used were the percentage and mean, while the ordinary least square regression analysis was used as inferential tool to analyse the data. The study finds that there is a positive and significant relationship between Distributive fairness, Procedural fairness, Retributive fairness, Horizontal Fairness, Vertical fairness and tax compliance behaviour.
The findings emphasize that taxpayers perceive the tax system as fair both in terms of tax distribution and administration. The study recommends that tax authorities prioritize transparency and communication. It further recommends fairness, and equity in tax policies
