An evaluation of the quality of governance as a major determinant of tax compliance is important to the government and its citizens. According to tax compliance experts in Nigeria, inadequate governance is to blame for taxpayers' failure to adhere to tax regulations. Tax compliance was assessed among individuals in Nigeria from the perspective of governance quality. The objectives of the study were to examine the impact of provision of infrastructural facilities, voice & accountability, and trust in government on tax compliance. The study made use of the Nigerian Economic Summit Group (NESG) 2019 Individuals Survey Dataset on taxpayers' perceptions and a itudes which covers responses from 16,228 individuals across the 36states in Nigeria, ordered logistic regression was applied to analyze data. The findings indicate a favorable relationship between enhanced public goods and services and individual tax compliance in Nigeria. Trust in tax officials was found to have the greatest potential to improve individual tax compliance in Nigeria. The results also show a strong positive correlation between tax compliance among people in Nigeria, the availability of infrastructure, and public confidence in tax authorities. It was recommended that the government should provide more infrastructural facilities for the people especially adequate water supply. Also, tax officials should perform their duties in a fair and equitable manner. This can lead to a higher level of taxpayer's trust in the tax officials.