Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria

Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been general concern developed and developing countries alike. main of this study non-tax behavior organization taxpayers Nigeria. This examined influence fairness on listed manufacturing companies paper adopted survey research method, four hundred (400) copies questionnaire were administered to selected both consumer industrial goods sectors. Laffer Curve Theory underpinned Correlation Analysis, Analysis Variance (ANOVA), Multiple Regression also employed. found that there significant level among shows taxpayer’s perception –2.765 (0.006) impact taxpayers’ willingness pay taxes knowledge 4.601 (0.000) significantly influenced compliance. Based knowledge, recommends authorities must improve collection agents through programs, initiatives, training awareness.