The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria

Tax regimes all around the world are constantly looking for ways and means to improve the level of tax compliance by their citizen in any country. Tax generated revenue is the
major source of income for many country. The purpose of this study is to investigate the impact of tax fairness and demographic factors on tax compliance in the context of
developing country e.g. Nigeria. The five tax fairness dimensions measured in this study are the general fairness, exchange with government, tax structure, special provisions and self interest. A survey questionnaire was administered to tax officers from the Federal Inland Revenue Service headquarter Abuja Nigeria. The finding reveals that only two out of the five tax fairness dimension are accepted i.e. (exchange with government and special provision) and demographic factors analysis, including age, gender, education, income and experience only gender is significant and was accepted. The result of this study shows that tax is moderately fairer in Nigeria. These results provide useful information for tax authority in improving revenue generation in Nigeria.