Taxation is considered a veritable source of revenue for financing developmental as well as people oriented programs in virtually all countries, irrespective of whether they are classified as developed or developing economies. History has however shown that individuals often exhibit one form of tax reduction behavior or the other, with series of arguments on the legal, economic and moral consequences of these acts. This present study reviewed previous international literature regarding tax compliance and non-compliance behavior. The review of literature indicated that individual non-compliance can be intentional or unintentional, and intentional noncompliance usually takes the forms of evasion or avoidance. The study found that while tax evasion is universally acclaimed to be illegal and punishable, there still exist some lines of argument as to the (il)legality or permissibility of tax avoidance as a means of reducing tax burdens. The paper concludes that non-compliance with tax payments, by whatever form is undesirable as it ultimately reduces revenue accruing to the government and by extension, the entire economy. As such, governments and tax administrators should seek ways to improve compliance.