ABSTRACT
The study examines the Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Yield in
Nigeria. Tax evasion and tax avoidance, a prob fern which seems to have defied solution, had
devilled the tax system right from colonial times. While some had blamed the situation on tax
authorities for not living up to expectation with regards to tax administration, others attribute it to
the unpatriotic attitude of tax payers. It was in this light of con/ending position that the researcher
can yout a survey in Nigeria with particular reference to Federal Inland Revenue Service Abia. The
sample size was derived statistically using Yaro Yamani formula. The sample size consists of three
hundred and lIve (305) employees of Federal Inland Revenue Service Abia. The study utilizes
primary and secondary data. Tables and percentages were used for the analysis. The Analysis of
Variance (ANOVA,) was used to test the hypotheses. The research findings disclose that
enlightenment and adequate utilization of tax revenue on public goods will discourage tax
avoidance and tax evasion, high tax rates encourage tax avoidance and tax evasion, personal
income tax weld has not being impressive and personal income tax rates are too high. The
researcher thereforeconcluded that there is a direct and positive relationship between tax
avoidance, tax evasion, tax rates and personal income tax yield in Nigeria. Hence recommended
that tax officials should be cons tantiv trained and retrained on the job, a deliberate and more
aggressive public enlightenment campaign should be embarked upon by government and the
reduction in tax rates for the poor.
NWACHUKWU, E (2021). Effect Of Tax Evasion And Tax Avoidance On Personal Income Tax Yield In Nigeria. Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-tax-evasion-and-tax-avoidance-on-personal-income-tax-yield-in-nigeria-7-2
EBUBECHUKWU, NWACHUKWU. "Effect Of Tax Evasion And Tax Avoidance On Personal Income Tax Yield In Nigeria" Mouau.afribary.org. Mouau.afribary.org, 10 Jun. 2021, https://repository.mouau.edu.ng/work/view/effect-of-tax-evasion-and-tax-avoidance-on-personal-income-tax-yield-in-nigeria-7-2. Accessed 31 Oct. 2024.
EBUBECHUKWU, NWACHUKWU. "Effect Of Tax Evasion And Tax Avoidance On Personal Income Tax Yield In Nigeria". Mouau.afribary.org, Mouau.afribary.org, 10 Jun. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-tax-evasion-and-tax-avoidance-on-personal-income-tax-yield-in-nigeria-7-2 >.
EBUBECHUKWU, NWACHUKWU. "Effect Of Tax Evasion And Tax Avoidance On Personal Income Tax Yield In Nigeria" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-tax-evasion-and-tax-avoidance-on-personal-income-tax-yield-in-nigeria-7-2