IGBINOVIA ELIZABETH ENORENSE

This study investigates the determinants of tax compliance among taxpayers, focusing on the roles of public trust, perceived fairness, and education. The main objectives were to ascertain the relationship between public trust and tax compliance, examine the influence of perceived fairness on compliance, and determine the effect of education on tax compliance behavior. Data were obtained from 295 observations and analyzed using both descriptive and regression statistical techniques.
The descriptive analysis revealed that tax compliance levels were relatively high among respondents, while perceptions of public trust and fairness varied widely. Regression results showed that public trust and perceived fairness had positive and statistically significant effects on tax compliance, indicating that greater confidence in government and a sense of fairness in the tax system enhance voluntary compliance. However, education exhibited a negative and significant relationship, suggesting that higher educational attainment does not necessarily translate into higher compliance, possibly due to increased awareness of tax loopholes or weak ethical tax orientation.The study concludes that improving public trust, ensuring fairness in tax administration, and strengthening tax education are crucial for promoting voluntary compliance. It recommends increased transparency, equitable tax policies, and the integration of civic tax education into learning programs. The findings contribute to existing literature by emphasizing the behavioral and institutional dimensions of tax compliance, highlighting that trust and fairness play more substantial roles than coercion in shaping taxpayer behavior.