CAUSES AND EFFECTS OF TAX EVASION AND AVOIDANCE ON THE ECONOMY (A CASE STUDY OF BOARD OF INTERNAL REVENUE IN ABIA STATE)

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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 Avoidance in the state and how it is done. It also the aim of the study to suggest ways of at least minimizing this ugly incidence in the state, and the study sought the opinions of the staff (Senior and Junior) of the organization. The population size of the research work is 120 which includes the senior official and some staff of inland revenue department of the ministry of finance make up the sample frame. The sources of this data were both primary and secondary source which includes interview, questionnaire, textbook, internet search, newspaper etc. The researcher uses simple percentage method in analyzing the data and the major findings is that the imposition of high tax rate will drastically reduce the level of income and profit on the part of the tax payer. From the findings, the researcher, therefore recommends that government should find a way of checking and balancing tax payments so as not to discourage tax payment on the part of the payers.

TABLE OF CONTENT

Title page i

Approval page ii

Dedication iii

Acknowledgement iv

Table of content v

Abstract viii

CHAPTER ONE

1.0 Introduction 1

1.1 Background of the study 1

1.2 Statement of problems 6

1.3 Objective of the research 7

1.4 Research questions 8

1.5 Significance of the study 9

1.6 Scope of the study 10

1.7 Limitation of the study 11

1.8 Definition of terms 12

CHAPTER TWO

2.0 Literature Review 16

2.1 Preamble/Introduction 16

2.2 Conceptional Framework 19

2.3 Current literature based on theories/

models and research method 24

2.4 Summary of the literature review 27

CHAPTER THREE

3.0 Research Methodology 29

3.1 Design of the study 29

3.2 Area of the study 30

3.3 Population of the study 30

3.4 Sample/Sampling techniques 30

3.5 Method of data collection 32

3.6 Validity/Reliability of instrument 33

3.7 Distribution and Retrieval of instrument 34

3.8 Method of analysis 35

CHAPTER FOUR

4.0 Data presentation and analysis 36

4.1 Data presentation and interpretation 36

4.2 Findings 45

4.3 Discussion of the findings 47

CHAPTER FIVE

5.0 Summary, Conclusion and Recommendations 50

5.1 Summary of findings 50

5.2 Conclusion 52

5.3 Recommendations 54

5.4 Implication of the findings 56

5.5 Suggestion for further studies 56

References 58

Appendix A 59

Appendix B 60

Questionnaire 61

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CAUSES AND EFFECTS OF TAX EVASION AND AVOIDANCE ON THE ECONOMY (A CASE STUDY OF BOARD OF INTERNAL REVENUE IN ABIA STATE)

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