This study examined the influence of taxpayers’ education on taxpayers’ morale and compliance behaviour in Nigeria. Recognizing the persistent challenges of low tax morale and suboptimal voluntary compliance, the study aimed to determine the extent to which education shapes taxpayers’ attitudes and adherence to tax obligations. A descriptive survey research design was employed, targeting 600 taxpayers across the six geo-political zones of Nigeria. Primary data were collected using a structured questionnaire comprising three sections: demographic information, taxpayers’ education, taxpayers’ morale, and compliance behaviour, measured with ten indicators each on a four-point Likert scale. Descriptive statistics, including mean and standard deviation, were used to summarize respondents’ characteristics and responses, while correlation analysis assessed the strength and direction of relationships among the variables. The results revealed that taxpayers’ education has virtually no effect on taxpayers’ morale and a weak, statistically insignificant association with compliance behaviour. These findings suggest that knowledge alone is insufficient to motivate taxpayers or drive voluntary compliance. The study concludes that broader institutional factors, including trust, transparency, and perceived fairness of the tax system, mediate the effectiveness of educational interventions. Based on the findings, it is recommended that the Federal Inland Revenue Service (FIRS) complement educational programs with trust-building initiatives and practical enforcement and incentive mechanisms to enhance taxpayers’ morale and compliance behaviour. The study provides critical insights for policymakers aiming to strengthen voluntary tax compliance through integrated strategies.

Keywords: Taxation, Taxpayers’ Education, Taxpayers’ Morale, Compliance Behaviour, Voluntary Compliance, Tax Administration.