This study seeks to shine a light on key governance issues in the Nigerian tax system beyond the technical issues that have so far been emphasised in Nigeria’s tax reform efforts. Those principles are isolated for indepth analysis in the hope of providing a clearer evidence base for addressing them more concertedly as part of the broader tax reform efforts in the country. Naturally the work of tax administrators is easier if taxpayers willingly and voluntarily comply with their obligations under Nigeria’s tax laws.