Sustainable infrastructural development as a key ingredient for sustained economic
growth has thus far received poor attention in Ado-Odo Ota local government area.
The intense shortage of infrastructure constitutes a huge threat to survival in the
study area. Despite the efforts made to enhance this “Social Overhead Capital”, it
still currently does not meet the requirement of economic development. The study
emphasizes on the extent the tax irregularities hinder sustainable infrastructural
development, the short and long-run effects and the possible causes of tax evasion
and avoidance, drawbacks of tax revenue, in the study area. The opinions of the
population of study comprising tax payers and authorities were not left out as a
structured questionnaire was used to elicit the opinions of seventy (70) respondents
in the study area, after then analyzed using the simple percentage method and the
formulated hypotheses were later on tested using the chi-square goodness of fit
technique at 0.05 level of significance. After a statistical analysis of results, it was
concluded amongst others that the practice of tax evasion and avoidance has
negative effects only, on sustainable infrastructural development ranging from short
to long-run effects. A lot still needs to be harnessed towards improving the quality
and condition of infrastructures. It was recommended amongst others that we
should always pay our tax correctly and as at when due because greediness and
selfishness constitutes one of the major causes of tax evasion and avoidance on the
part of the tax payers.
