Impact Of Tax Evasion On The Performance Of Enugu State Board Of Internal Revenue (1986-2016)

OKAMGBA UZOCHI SHIELLA | 97 pages (15510 words) | Projects

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.

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APA

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

MLA 8th

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.

MLA7

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 >.

Chicago

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

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