TAX COMPLIANCE AND FISCAL PERFORMANCE IN NIGERIA: AN EMPIRICAL INVESTIGATION

This study investigates the relationship between tax compliance and fiscal performance in Nigeria, focusing on the key components of tax compliance taxpayer registration, payment compliance, and voluntary disclosure and their effects on government revenue generation, public debt reduction, and expenditure efficiency. The study adopted a quantitative survey research design and utilized structured questionnaires to collect primary data from 300 respondents, including tax officials and registered taxpayers across selected Nigerian states. Data were analysed using descriptive statistics, Pearson correlation, and multiple regression analysis. The results revealed that all tax compliance variables positively and significantly influence fiscal performance. Payment compliance showed the strongest predictive relationship, particularly in enhancing revenue generation and reducing public debt. Voluntary disclosure was found to significantly improve expenditure efficiency, while taxpayer registration contributed to revenue base expansion. The study concludes that improved tax compliance is a critical driver of Nigeria's fiscal sustainability and overall economic development. It recommends strengthening taxpayer registration infrastructure, enforcing payment compliance through digital systems and risk-based audits, encouraging voluntary disclosure through public engagement and incentives, and improving the transparency of public spending. The study provides empirical support for policy reforms aimed at boosting domestic revenue mobilization and reducing fiscal dependency on external borrowing.