Effect of tax avoidance and evasion on economic development of Abia state.:- Kalu Oluchi G
ABSTRACT
Taxation as
defined by Anyanwu (1997), is a compulsory levy by the government on
individuals, companies, goods and services to raise revenue for its operations
and to promote social equity through the redistribution of income. In line with
this frame ofthought, it appears that taxation is a source of government
revenue by which individuals and cooperate bodies are mandatorily required to
pay certain proportion of their earnings to the government for the course of
development. Bhatia (2003), also defined tax as a compulsory levy payable by an
economic unit to the government without any corresponding entitlement to
receive from the government.
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KALU, G (2024). Effect of tax avoidance and evasion on economic development of Abia state.:- Kalu Oluchi G. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-tax-avoidance-and-evasion-on-economic-development-of-abia-state-kalu-oluchi-g-7-2
GLORY, KALU. "Effect of tax avoidance and evasion on economic development of Abia state.:- Kalu Oluchi G" Mouau.afribary.org. Mouau.afribary.org, 07 Aug. 2024, https://repository.mouau.edu.ng/work/view/effect-of-tax-avoidance-and-evasion-on-economic-development-of-abia-state-kalu-oluchi-g-7-2. Accessed 30 Oct. 2024.
GLORY, KALU. "Effect of tax avoidance and evasion on economic development of Abia state.:- Kalu Oluchi G". Mouau.afribary.org, Mouau.afribary.org, 07 Aug. 2024. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-tax-avoidance-and-evasion-on-economic-development-of-abia-state-kalu-oluchi-g-7-2 >.
GLORY, KALU. "Effect of tax avoidance and evasion on economic development of Abia state.:- Kalu Oluchi G" Mouau.afribary.org (2024). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-tax-avoidance-and-evasion-on-economic-development-of-abia-state-kalu-oluchi-g-7-2