INCOME TAX EVASION AND AVOIDANCE THEIR CAUSES AND REMEDIES NIGERIA

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INTRODUCTION

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

Dedication iv

Acknowledgement v

Preface vi

Table of contents vii

CHAPTER ONE

1.0 introduction 1

1.1 statement of the study 1

1.2 rationale of the study 2

1.3 significance of the study 3

1.4 definition of terms 3

CHAPTER TWO

2.1 Literature review 5

2.2 form of tax evasion and avoidance 6

2.3 Effects of tax evasion and avoidance 7

2.4 Means of dealing with tax avoidance 8

2.5 Measures adopted by tax authorities to

eradication tax avoidance and evasion in nigeria 9

CHAPTER THREE

3.1 Statement Of Hypothesis 10

3.2 Methodology Of Study 10

3.3 Sources Of Data 12

CHAPTER FOUR

4.1 Presentation of data 13

4.2 Analysis of the data 14

CHAPTER FIVE

5.1 Summary 16

5.2 Conclusion 17

5.3 Suggestions 17

Bibliography 19

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INCOME TAX EVASION AND AVOIDANCE THEIR CAUSES AND REMEDIES NIGERIA

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