TAX FAIRNESS AND TAX EVASION IN NIGERIA: A REVIEW OF CONCEPTUAL PERSPECTIVES

Abstract

Fairness and the rule of law are the cornerstones of an efficient tax system, especially in emerging nations like Nigeria. While respect for the rule of law encourages uniformity, accountability, and transparency in tax administration and enforcement, tax fairness guarantees that taxpayers are treated equally. Due to ongoing issues including tax evasion, lax institutional enforcement, and dwindling public confidence in the government, these concepts have grown in importance in Nigeria. In order to investigate the connection between tax justice, the rule of law, and tax evasion, this study takes a conceptual and analytical approach, evaluating pertinent academic literature, policy papers, and Nigerian tax legislation. Existing literature suggests that taxpayers are more likely to evade taxes when they perceive the tax system as unfair, enforcement as inconsistent, and the use of tax revenues as lacking transparency. Such perceptions weaken tax compliance, whereas confidence in the equity, accountability, and credibility of the tax system promotes voluntary compliance. In response to these challenges, Nigeria has implemented a series of tax reforms, including digital tax administration, enhanced monitoring frameworks, and institutional reforms aimed at improving fairness, transparency, accountability, and efficiency in tax collection. The study concludes that promoting tax fairness and upholding the rule of law are critical to curbing tax evasion, encouraging voluntary tax compliance, and strengthening government revenue generation. It therefore recommends stronger institutional enforcement, increased transparency in the management of public finances, the adoption of equitable tax policies, and sustained taxpayer education to rebuild public trust. Collectively, these measures will help align Nigeria's tax system with global best practices while fostering sustainable economic growth and development.