Tax is a compulsory levy, which a government imposes on the income of eligible citizen in a state of which the government makes no direct benefit on the taxpayer.
Revenue means the money government receives from tax. In this situation, tax evasion is a strong weapon, which fight against the revenue generation in our country. As we know that tax evasion is the deliberate attempt of a taxpayer not to pay tax while avoidance is refers to attempt of a taxpayer to reduce his tax liability in order to pay little as tax.
This action affects the generation of revenues in Nigeria. it makes the objectives of which tax is meant for not to be achieved. Despite all the efforts made by the government to prevent the problem of tax evasion and avoidance, there are still reduction in the development of growth in the economy. Also reduction in capital expenditure, recurrent expenditure economic growth, monopolistic problem and national debt.
As a result of this, my focus is to discover the causes of this problem in the economy. Again to find out the possible solutions to this ugly problem.
TABLE OF CONTENTS
Title page ii
Approval page iii
Table of contentsvii
1.1statement of the study1
1.2 rationale of the study 2
1.3significance of the study 3
1.4definition of terms 3
2.2 form of tax evasion and avoidance 6
2.3Effects of tax evasion and avoidance 7
2.4Means of dealing with tax avoidance 8
2.5Measures adopted by tax authorities to
eradication tax avoidance and evasion in nigeria 9
3.1Statement Of Hypothesis10
3.2 Methodology Of Study10
3.3Sources Of Data 12
4.1Presentation of data 13
4.2Analysis of the data 14
INCOME TAX EVASION AND AVOIDANCE THEIR CAUSES AND REMEDIES NIGERIA
ABSTRACT This study was carried out with the aim of examining the effect of tax evasion/avoidance in Nigeria. This study made use of primary data to carry out its analysis. The statistical tool Z-test was used to test the hypotheses. This study found out that tax evasion/avoidance was due to reasons such as... Continue Reading
ABSTRACT This study is motivated by a desire to examine tax evasion and avoidance among the self-employed in Nigeria. In light of the empirical review and other discussions, a number of questions arose: does high tax rates the rationale behind tax avoidance and evasion in Nigeria?... Continue Reading
CHAPTER ONE HISTORY OF DEVELOPMENT In Nigeria their so many form of taxation dating back of the days of our great ground father whose by communities dated themselves through communal labour to prosecute community projects. Taxation is process on machinery by which group or communities made contribution from their income in some... Continue Reading
ABSTRACT This Research work attempts to look at the effect of Tax evasion and avoidance on economy of Nigeria and its capacity to reduce tax revenue growth (A case study of Lagos State Internal Revenue Service). Tax is a compulsory levy imposed by government on income individual, firms and household. It was also find out that an individual tax... Continue Reading
CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY 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... Continue Reading
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ABSTRACT This study is motivated by a desire to examine causes and challenges of tax evasion and avoidance in Nigeria. In light of the empirical review and other discussions, a number of questions arose: does high tax rates the rationale behind tax avoidance and evasion in Nigeria? The population... Continue Reading
(A CASE STUDY OF BOARD OF INTERNAL REVENUE IN ABIA STATE) ABSTRACT This study was on the causes and effect of Tax Evasion and Avoidance on the economy (Board of Internal Revenue in Abia State). The major objective of the study is to identify the causes and effect of Tax Evasion and... Continue Reading
(FIRS)(OGUN STATE BRANCH) CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY Taxation is considered a veritable source of revenue for financing developmental as well as people oriented programs in... Continue Reading
ABSTRACT This research project is a very crucial study on the effects on tax evasion and avoidance on Nigeria economy. To solve the research problem, both primary and secondary data were collected. The research instrument used in... Continue Reading