Taxes are crucial sources of government revenue and have been described by authorities as highly reliable for funding economic and social development. Despite considerable efforts by the government of Libya to generate adequate tax revenue, tax compliance remains notably low among self-employed taxpayers, adversely affecting government revenue. The role of tax fairness, moral obligation, and political instability in tax evasion among self-employed taxpayers has not been thoroughly investigated. These issues are significant and could strongly influence tax evasion concerns. Therefore, this study examines the relationship between tax fairness and moral obligation, with political instability as moderating for these relationships. The survey technique was employed with questionnaires administered to 369 self-employed taxpayers in Tripoli. Analysis was conducted on the retrieved data using Smart PLS version 4. The findings showed a statistically significant negative correlation between tax fairness and tax evasion behavior, as well as a statistically significant negative correlation between moral obligation and tax evasion. Additionally, it was discovered that political instability moderated the impact of moral obligations and tax fairness on self-employed taxpayers in Libya. The findings of this research carry crucial policy implications that the tax authority can utilize to enhance tax revenue generation and deter tax evasion among self-employed individuals in Libya.