ABSTRACT
The study focused on the effect
of tax evasion in Nigeria. The objectives of the study is to investigate how
taxes are evaded in Abia state, to examine the opinion of BIR employees on the
effect of tax evasion on revenue generation in Abia state and to identify how
to control the rate of tax evasion. To achieve the objective of the study,
survey research design was adopted. A total of 250 questionnaires were
administered to the selected staff of the company. The researcher adopted primary
data in getting the required information. Data in Abia State Board of Internal
Revenue was used. In testing the hypothesis Analysis of Variance (ANOVA)
statistics was used. The findings in chapter four revealed that there is a
significant relationship between tax evasion and revenue generation, it also
revealed that the opinion of BIR employees are significantly different on the
effect of tax evasion on revenue in Abia state. The researcher recommended 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 job. Staff
should also be motivated through good salary package to insulate them from
fraud and other corrupt practices.
ETOKA, S (2021). Impact Of Tax Evasion On State Revenue Generation. (A Study Of Abia State Board Of Internal Revenue In Nigeria). Mouau.afribary.org: Retrieved Nov 27, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-tax-evasion-on-state-revenue-generation-a-study-of-abia-state-board-of-internal-revenue-in-nigeria-7-2
SHULAMMITE, ETOKA. "Impact Of Tax Evasion On State Revenue Generation. (A Study Of Abia State Board Of Internal Revenue In Nigeria)" Mouau.afribary.org. Mouau.afribary.org, 22 Jul. 2021, https://repository.mouau.edu.ng/work/view/impact-of-tax-evasion-on-state-revenue-generation-a-study-of-abia-state-board-of-internal-revenue-in-nigeria-7-2. Accessed 27 Nov. 2024.
SHULAMMITE, ETOKA. "Impact Of Tax Evasion On State Revenue Generation. (A Study Of Abia State Board Of Internal Revenue In Nigeria)". Mouau.afribary.org, Mouau.afribary.org, 22 Jul. 2021. Web. 27 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-tax-evasion-on-state-revenue-generation-a-study-of-abia-state-board-of-internal-revenue-in-nigeria-7-2 >.
SHULAMMITE, ETOKA. "Impact Of Tax Evasion On State Revenue Generation. (A Study Of Abia State Board Of Internal Revenue In Nigeria)" Mouau.afribary.org (2021). Accessed 27 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-tax-evasion-on-state-revenue-generation-a-study-of-abia-state-board-of-internal-revenue-in-nigeria-7-2