This study examined the relationship between tax administration challenges—tax complexity and perceived fairness—and voluntary tax compliance among business owners in Bayelsa State. A survey research design was adopted, and primary data were collected from 239 business owners across various sectors using structured questionnaires. The data were analyzed using descriptive and inferential statistics, including Pearson correlation. The findings revealed a significant negative relationship between tax complexity and voluntary tax compliance (r = 0.761, p < 0.01), indicating that increased complexity discouraged compliance. Conversely, perceived fairness in tax administration had a strong positive effect on tax compliance (r = 0.814, p < 0.01), suggesting that when taxpayers perceived the system as fair, they were more likely to comply voluntarily. Based on these findings, the study recommended that tax authorities simplify the tax system by reducing bureaucratic hurdles, providing clear tax guidelines, and improving taxpayer education. Additionally, enhancing transparency and fairness in tax administration—such as equitable tax assessments and fair dispute resolution—could foster higher compliance levels. The study contributed to the growing literature on tax compliance by providing empirical evidence on how tax complexity and fairness impacted voluntary compliance in a developing economy.
KEYWORDS: Tax Compliance, Tax Complexity, Perceived Fairness, Administration
