The degree of awareness and comprehension among taxpayers is a major factor in the effectiveness of Nigeria’s tax reforms. This study uses time-series data from 2005 to 2024 and secondary quantitative data to examine the impact of tax reform awareness on Nigerian taxpayers’ behavior. Descriptive statistics and ordinary least square multiple regression analysis were used to analyze the obtained data. The results show that while tax compliance costs have a negative impact on compliance behavior, taxpayer behavior is positively impacted by tax knowledge and perceived fairness of the tax system. The findings show that better perceptions of the tax system’s fairness and greater taxpayer education greatly increase voluntary compliance. On the other hand, excessive compliance costs deter favorable taxpayer behavior The study concludes that taxpayer awareness initiatives, streamlined compliance processes, and openness in tax administration must be given top priority in any successful tax changes. To encourage sustainable revenue production in Nigeria, the report suggests stepping up tax education programs, lowering compliance costs through digital tax systems, and boosting public confidence in tax authorities.

Keywords: Tax reforms awareness, taxpayers’ behavior, Nigerian experience.