Tax evasion and tax avoidance in nigeria pdf

Generally speaking, most nigerians are unwilling to pay taxes. To identify possible effects of the tax evasion and avoidance on the economic development of the country and abia state in particular. Literature revealed that tax avoidance and evasion. Pdf tax evasion and the law in nigeria researchgate. It is in light of the foregoing that the various tax regimes provide for the punishment of tax evasions in nigeria. This section defines the activities of tax avoidance and tax evasion that. This brings about reactions from various sections of the economy. Pdf tax evasion and avoidance are both phenomena that are probably as old as taxation itself. However, little attention has been placed on the issues of tax evasion in nigeria. Impact of tax evasion and tax avoidance in nigeria economy. This paper examined the impact of tax evasion and avoidance on growth of the nigerian economy.

Tax evasion and tax avoidance, a problem which seems to have defied solution, had been deviled. Tax evasion and tax avoidance as opine by adebisi and gbegi 9 are one of the main problems of tax system in nigeria and africa and are described as twin devils which cause the difference between actual corresponding author. An empirical study of tax evasion and tax avoidance. An empirical analysis of tax leakages and economic growth in. Tax evasion on the other part is illegal and frowned at by every government and patriotic citizens and as a matter of fact punishable under our laws. The effect of tax evasion and avoidance on nigerias. This research project is a very crucial study on the effects on tax evasion and avoidance on nigeria economy. Abdulhamid ellawule, lecturer, department of accounting, federal university, gashua, nigeria. To identify the factors or problems militating against the tax assessment and collection in nigeria. To analyze the various causes of tax evasion and avoidance.

Most individuals eligible to pay tax are not usually amenable to doing so willingly thereby resulting in tax evasion and tax avoidance. The problem of tax evasion and tax avoidance in nigeria. Thus tax avoidance takes the advantages of the loopholes in the existence fiscal laws. Tax evasion is one of the major social problems hindering revenue generation in developing state and eroding the existing welfare in oyo state. The avoider is just smart tax payer who exploits loopholes in the tax laws and related laws to reduce tax liability ezeanyeji, 2015. The existence of tax evasion and tax avoidance in nigeria tax. The study revealed that there is no significant relationship between economic growth and tax evasion and tax avoidance in nigeria, the work also revealed that.