Abstract

This study examines the effect of tax education on revenue generation among Micro, Small, and Medium Enterprises (MSMEs) in Ogun State, Nigeria. It focuses on how tax awareness, tax education programmes, and tax knowledge influence tax compliance behaviour and revenue outcomes, given the persistent challenge of low compliance among MSMEs. A descriptive research design was adopted, with data collected from 395 MSME operators across the three senatorial districts of Ogun State using a structured questionnaire. The instrument was validated by experts and achieved a reliability coefficient of 0.83 (Cronbach’s alpha). Data were analysed using descriptive statistics, correlation analysis, and multiple regression techniques to evaluate the relationships between tax education variables and revenue generation. Findings reveal that tax awareness, tax education programmes, and tax knowledge have significant positive effects on revenue generation among MSMEs. Tax knowledge emerged as the strongest predictor, indicating that improved tax literacy enhances compliance, reduces penalties, and supports better financial performance. Tax education programmes also significantly improved awareness and compliance, although challenges related to accessibility and delivery persist. The study concludes that tax education is a critical driver of improved revenue generation through enhanced compliance among MSMEs. It recommends that policymakers and tax authorities strengthen tax education initiatives, expand taxpayer support services, and improve programme delivery. The study contributes empirical evidence linking tax education to both behavioural and financial outcomes, offering practical insights for enhancing tax administration and MSME development in Nigeria