ABSTRA CT

The study focusedto assess the effect of tax evasion on revenue genexition in Nigeria. The

major objectives of the study are to examine the level of tax in Nigeria, Toanalyze the

relationship between tax evasion and the size of Nigeria economy, To assess the effect of

tax evasion on economic growth and to Assess the relationship between tax evasion and

total revenue of the nation. The researcher adopted secondary data in getting the required

information. In testing the hypothesis simple regression analysis was adopted. The

fIndings in chapter Jbur reviewed that tax evasion has no sign ficant relationship with

revenue generation in Nigeria. The findings also reviewed that tax evasion has no

significant effect on economic growth. Researcher recommends that Nigeria Government

should embark upon other means of publicity such as radio messages, television

advertisement, post bills as well, as the use of town criers to inform taxpayers of changes

in tax legislation and need for compliance. Suitable personnel should be recruited and

Revenue personnel generally trained and retrained to cope with the demands of the jab.

Staff should also be motivated through good salary package to insulate them from fraud

and other corrupt practices.