Complexities in Nigerian Tax Laws: Implications on Voluntary Compliance

 This study investigates the relationship between tax law complexity and tax 
compliance in Nigeria. The extensive and confusing provisions of tax law 
complexity present major obstacles to voluntary compliance, resulting in 
deterrent, uncertainty, and higher expenses for taxpayers. The complex nature 
of these regulations increases the likelihood of non-compliance, whether 
deliberate or accidental, as taxpayers face difficulties in comprehending and 
following them. In order to tackle these issues and enhance voluntary 
compliance, this study proposes a number of recommendations. Prioritizing 
the simplification of tax rules is crucial, as it can lower obstacles to compliance 
and improve taxpayers' comprehension by implementing clearer and more 
accessible regulations. In addition, by implementing focused campaigns and 
instructional programs, taxpayers can be empowered to complete their 
obligations accurately and promptly, thus boosting their education and 
awareness; by utilizing technology, such as digital platforms and automation 
tools, taxpayers can optimize tax compliance processes, minimize errors, and 
decrease compliance costs.