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ABSTRACT
This study empirically measures the effect of tax fairness, tax knowledge and tax complexity on tax compliance in Nigeria. A sample of 200 copies of questionnaire was distributed to tax payers in Edo State. However, 190 copies of the questionnaire were returned which was used for the data analysis. The study employed the use of a simple percentage and Ordinary Least Square (OLS) method for the data analysis. The study found that both distributive fairness and procedural fairness have positive and significant effects on tax compliance in Nigeria. The study also found that tax knowledge has a positive and insignificant effect on tax compliance in Nigeria. Also, the study found that tax complexity has a negative and significant effect on tax compliance in Nigeria.
The study further recommended that the tax authorities should maintain horizontal and vertical fairness in the assessment and collection of taxes, and the distribution of tax revenue should be done fairly by the government.
