ABSTRACT
The study on the impact of tax
evasion on the performance of Nigeria economy was analysed with specific
reference to Enugu state. Secondary source of data was obtained from all states
data and internally generated revenue at state level mainly for Enugu state.
The relationship between tax evasion, revenue and total revenue were examined.
The work employed an ex post facto research design for the past five years
(2012-2016) considering the change in tax laws within the period. The work used
regression analysis OLS as a statistical tool to check the relationship between
these variables. In all the results compelled, the researcher from the summary
of the findings, concludes that tax evasion has an impact on the tax revenue
generation negatively in that the higher the tax evasion, the lesser the tax
revenue and the lesser the tax evasion, the higher the tax revenue generated.
Tax evasion has no significant positive impact on the total revenue generation
thus; we conclude that there is no relationship between tax evasion and total
revenue generation in Enugu state affecting the performance of Nigeria economy.
The work recommended that government should review the entire tax system to
correct the perception and wrong orientation about tax which has made people
ill about tax payment and tax revenue. Further studies should be carried out in
a broader and advanced manner to accommodate other variables and states in as
well as possibly study the entire tax system in Nigeria.
OKAMGBA, S (2021). Impact Of Tax Evasion On The Performance Of Enugu State Board Of Internal Revenue (1986-2016) . Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-tax-evasion-on-the-performance-of-enugu-state-board-of-internal-revenue-1986-2016-7-2
SHIELLA, OKAMGBA. "Impact Of Tax Evasion On The Performance Of Enugu State Board Of Internal Revenue (1986-2016) " Mouau.afribary.org. Mouau.afribary.org, 02 Jul. 2021, https://repository.mouau.edu.ng/work/view/impact-of-tax-evasion-on-the-performance-of-enugu-state-board-of-internal-revenue-1986-2016-7-2. Accessed 01 Nov. 2024.
SHIELLA, OKAMGBA. "Impact Of Tax Evasion On The Performance Of Enugu State Board Of Internal Revenue (1986-2016) ". Mouau.afribary.org, Mouau.afribary.org, 02 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-tax-evasion-on-the-performance-of-enugu-state-board-of-internal-revenue-1986-2016-7-2 >.
SHIELLA, OKAMGBA. "Impact Of Tax Evasion On The Performance Of Enugu State Board Of Internal Revenue (1986-2016) " Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-tax-evasion-on-the-performance-of-enugu-state-board-of-internal-revenue-1986-2016-7-2