Tax equity has been recognized as one of the important factors influencing taxpayer compliance. In existing studies, tax equity has been examined either partially as one of several tax avoidance attributes or in terms of the relationship between a general concept of equity and tax evasion behavior. This study introduced the more refined concept of relative equity to investigate how inequity in the tax structure affects taxpayer compliance. The taxpayer's relative position arising from differences in tax evasion opportunities and tax evasion behavior were used as independent variables, and various types of tax structures in a state of inequity were presented. The dependent variable—the degree of taxpayer resistance—was measured experimentally by disaggregating it into cognitive resistance, affective resistance, and the amount of tax evasion. Test results showed that tax structures in a state of inequity reduced taxpayers' sense of relative equity, thereby triggering tax resistance. Taxpayers exhibited a tendency to engage in tax evasion behavior as a means of relieving and recovering from the stress they face in such situations. Consequently, equity theory was interpreted as possessing explanatory power for the causes of tax evasion behavior.