In Nigeria, tax compliance continues to fall short of what is needed to sustain public services, even under selfassessment arrangements that presume voluntary reporting and timely payment. In view of this, this study examined the effect of tax payers’ demographics on the tax compliance in Nigeria. The specific objectives were to analyze the effect of age of tax payers age, tax payers’ income level and educational level of tax payers on tax remittances in Nigeria. The research design adopted for this study was ex post facto and secondary data were used. Data were analysed using ordinary least squares regression and the statistical software used was Eviews version 10. The study findings revealed that age of tax payers has nonsignificant effect (Coeff. = 8.0932{0.9872}) on tax remittances in Nigeria, income level of tax payers has significant effect (Coeff. = 6.2492{0.0000}) on tax remittances in Nigeria and education level of tax payers has significant effect (Coeff. = 0.0281{0.0200}) on tax remittances in Nigeria. It was concluded that taxpayers’ demographics are significant determinants of tax compliance in Nigeria. It was therefore recommended among others that the Federal Government should enhance tax enforcement mechanisms and introduce incentives to encourage high-income earners to comply with tax regulations, including the implementation of progressive tax rates to optimize revenue collection.

CT. Vasantha, Dr. S. Bharathi,"From Prediction to Practice: Artificial Intelligence in Performance Management and Employee Retention" International Journal of Advanced Multidisciplinary Research and Educational Development, V2(5): Page(366-376) September - October 2026. ISSN: 3107-6513. www.ijamred.com. Published by Scientific and Academic Research Publishing.