Effects of Personal Income Tax Evasion and Avoidance on Government Revenue in Abia State:- Ndukwe Nnanna O
ABSTRACT
This study investigated the causes and effects
ofpersonal income tax evasion and avoidance on government revenue in Abia
State. The major objective ofthe study is to ascertain whether tax evasion and
tax avoidance affect personal income tax generation in Nigeria. The specific
objectives are to: (i) Identify the factors or problems militating against tax
assessment and collection in Nigeria, (ii) Determine whether inefficient tax
administration induces tax evasion and lax avoidance. Survey research design
was adoptedfor the study. The researcher adopted the use oj primary data in
gathering the required information. In testing the hypothesis, simple regression
was used. Thefindings show that: (i) Tax Evasion and Tax Avoidance have a
negative effect on Personal Income Tax generation, (ii) High tax rate and
ignorance on the part oftax payers cause tax evasion and tax avoidance. (Hi)
Lack of proper tax registration and inconvenience of tax collection militate
against efficient tax assessment and collections. The researcher recommends
that tax laws aimed at negating or reducing the rate oftax evasion and tax
avoidance should be made andproperly implemented to punish the offenders.
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NDUKWE, O (2024). Effects of Personal Income Tax Evasion and Avoidance on Government Revenue in Abia State:- Ndukwe Nnanna O. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/effects-of-personal-income-tax-evasion-and-avoidance-on-government-revenue-in-abia-state-ndukwe-nnanna-o-7-2
OKWARA, NDUKWE. "Effects of Personal Income Tax Evasion and Avoidance on Government Revenue in Abia State:- Ndukwe Nnanna O" Mouau.afribary.org. Mouau.afribary.org, 05 Jul. 2024, https://repository.mouau.edu.ng/work/view/effects-of-personal-income-tax-evasion-and-avoidance-on-government-revenue-in-abia-state-ndukwe-nnanna-o-7-2. Accessed 30 Oct. 2024.
OKWARA, NDUKWE. "Effects of Personal Income Tax Evasion and Avoidance on Government Revenue in Abia State:- Ndukwe Nnanna O". Mouau.afribary.org, Mouau.afribary.org, 05 Jul. 2024. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effects-of-personal-income-tax-evasion-and-avoidance-on-government-revenue-in-abia-state-ndukwe-nnanna-o-7-2 >.
OKWARA, NDUKWE. "Effects of Personal Income Tax Evasion and Avoidance on Government Revenue in Abia State:- Ndukwe Nnanna O" Mouau.afribary.org (2024). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/effects-of-personal-income-tax-evasion-and-avoidance-on-government-revenue-in-abia-state-ndukwe-nnanna-o-7-2