The impact of tax education on tax compliance among Nigerian taxpayers

Tax compliance remains a critical challenge for revenue mobilisation in Nigeria, with widespread non-compliance undermining government capacity and public service delivery. Existing literature highlights that tax education can enhance compliance, yet empirical evidence in the Nigerian context remains limited and fragmented, particularly regarding the interplay of socio-economic and behavioural factors. This study investigates the impact of tax education (TE) on tax compliance (TC) among Nigerian taxpayers, addressing the research gap by integrating income level (INC), past compliance behaviour (PCB), and trust in government (TG) as control variables. Adopting a quantitative research design, a cross-sectional survey was administered to 400 registered taxpayers across Nigeria’s six geopolitical zones, ensuring diverse representation. Data were analysed using descriptive statistics, correlation analysis, and multiple regression, with post-estimation diagnostics including multicollinearity (VIF), heteroskedasticity (Breusch-Pagan), normality (Shapiro-Wilk), model specification (Ramsey RESET), and reliability (Cronbach alpha). The results reveal that tax education positively and significantly influences tax compliance (β = 0.38, p < 0.001), with income level, past compliance behaviour, and trust in government also exhibiting significant positive effects. Post-estimation checks confirm model robustness and measurement reliability. The study concludes that enhancing taxpayer awareness through targeted education programmes, fostering trust in government, and promoting habitual compliance can substantially improve tax compliance in Nigeria. While the study is limited by its cross-sectional design and reliance on self-reported measures, it provides practical insights for tax authorities, policymakers, and social stakeholders. Its originality lies in combining educational, behavioural, and socio-economic determinants to provide a comprehensive understanding of compliance behaviour in Nigeria.