Taxation is essential to government revenue generation and economic development. Meanwhile, tax non-compliance is still a major challenge, especially among self employed entrepreneur in developing nations like Nigeria. This study uses the Tax Compliance Value Chain (TCVC) framework to investigate how tax justice can be harnessed for capacity building towards inclusive sustainable development in entrepreneurship. The TCVC views tax compliance as a systematic value creation procedure with distinct stages; including registration, reporting, computation and payment. The study uses a descriptive survey, collecting data from 500 respondents among the stakeholders using questionnaire. Results show that tax justice, measured with distributive, procedural and retributive justice, have significant effects on tax compliance for capacity building at each TCVC points. As taxpayers move up the value chain, degree of the effects increases, stressing the need for early-stage compliance, especially during registration. In particular, only distributive and procedural justice have significant effect. The study concludes that tax justice exerted significant effect on compliance. The study emphasizes the divergent perceptions of taxpayers regarding tax justice, suggesting that uncertainty surrounding tax justice could be a contributing factor to non-compliance in Nigeria, which ultimately affect capacity building for inclusive sustainability. The study adds to the body of knowledge on tax compliance, by supporting the Fiscal Exchange Theory and the TCVC framework. Practical policy implications of the study’ findings were identified, including need to have justice focused tax policy and service-oriented administration.

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