This study investigates the relationship between tax law complexity and tax compliance in Nigeria. The extensive and confusing provisions of tax law complexity present major obstacles to voluntary compliance, resulting in deterrent, uncertainty, and higher expenses for taxpayers. The complex nature of these regulations increases the likelihood of non-compliance, whether deliberate or accidental, as taxpayers face difficulties in comprehending and following them. In order to tackle these issues and enhance voluntary compliance, this study proposes a number of recommendations. Prioritizing the simplification of tax rules is crucial, as it can lower obstacles to compliance and improve taxpayers' comprehension by implementing clearer and more accessible regulations. In addition, by implementing focused campaigns and instructional programs, taxpayers can be empowered to complete their obligations accurately and promptly, thus boosting their education and awareness; by utilizing technology, such as digital platforms and automation tools, taxpayers can optimize tax compliance processes, minimize errors, and decrease compliance costs.