Tax learning and its contribution towards revenue realization in Nigeria is learned using an extensive literature review done in this study. It reviews the effect of greater awareness and understanding of tax liability on taxpayer behaviour and compliance with taxes and government revenue generation. This review points out that tax education is critical towards instilling voluntary compliance, minimizing evasion, and persuading actors in the informal sector to join the tax payer fold. Tax education builds or increases confidence in the tax system by providing citizens with the knowledge of tax processes and benefits and in the case of the development of a tax-paying culture. The results support the need and significance of tax education in realizing optimal fiscal sustainability, particularly in the face of the need to diversify the source of Nigerian revenue beyond dependence on oil. Nevertheless, certain drawbacks, including the specific geographical coverage range and the use of secondary information was determined in the analyzed studies. To increase the effectiveness and coverage of various segments of the Nigerian population, the study suggests additional empirical studies, as well as implementation of new inclusive tax-education programs.

Keywords: Tax education, Revenue collection, Fiscal policy, Compliance, Taxation awareness,

Cite this article: