Public Perception of Tax Fairness and Compliance in Gombe State

This research investigates public perceptions of tax fairness and their relationship to tax compliance behaviour in Gombe State, North East Nigeria. Perceptions of equity, both horizontal and vertical, are well-established determinants of tax morale and compliance in the international literature. In Gombe State, characterised by low economic activity and limited public service delivery, understanding how citizens evaluate the fairness of the tax system is essential for designing effective compliance strategies. A descriptive survey design is adopted, with structured questionnaires administered to 220 adult residents across Gombe metropolis and three rural local government areas. The questionnaire assesses perceptions of fairness in tax rate setting, expenditure of tax revenue, treatment of taxpayers by revenue officials, and self-reported compliance behaviour. Secondary data from the Gombe State Internal Revenue Service are incorporated for contextualisation. Descriptive statistics and regression analysis form the analytical framework. The study expects to find that perceived unfairness in the use of tax revenue is the strongest predictor of non-compliance, followed by perceptions of discriminatory enforcement against small taxpayers. It also anticipates that low visibility of public services funded by taxation reduces intrinsic motivation to comply. Recommendations include publishing annual taxpayer value reports detailing how revenue is spent, establishing citizen feedback mechanisms within the IRS, and training revenue staff in taxpayer-centred service delivery. Keywords: tax fairness, tax morale, compliance, Gombe State, public perception.