ABSTRACT
The objective of this topic impact of
tax evasion is to identic the causes and effect of tax evasion in Nigeria
economy the study also discusses problems which affect the payment of taxes in
the country which is especially attributed to tax evasion, its effect and also make
reasonably recommendations to solve them. This Study concentrated only on
Osisioma Ngwa Local Government Area. It seeks to find out how tax evasion and
avoidance can be reduced or if possible eliminated. Questionnaires and personal
interviews were employed in the collection of primary data, textbooks,
newspapers, journals etc formed the basis for secondary data. Analysis was
carried out by the use of percentages (frequency occurrence) and for hypothesis
chi-square (x2) method was used. The findings of the study include the
following. There is existence of tax evasion and avoidance in Nigeria,
precisely in Osisioma Ngwa Local Government Area Also tax evasion has
unfavourable effect on revenue generation in Nigeria. Moreover, there is the
problem of illiteracy, ignorance and unpatriotic among tax payers. The problem
of tax evasion in Nigeria can be reduced climihatcd if there is a better
relationship between the tax payer, tax collectors and government. If there is
proper englightment campaign where experiences tax officials are employed to
handle tax matters. Also it' there is adequate social amenities and also
apparent utilization of realized tax revenue and management in the tax law.
ONYIUKE, C (2021). Impact Of Tax Evasion On The State Tax Revenue. (A Study Of Osisioma Ngwa L.G.A Of Abia State) . Mouau.afribary.org: Retrieved Nov 02, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-tax-evasion-on-the-state-tax-revenue-a-study-of-osisioma-ngwa-lga-of-abia-state-7-2
C, ONYIUKE. "Impact Of Tax Evasion On The State Tax Revenue. (A Study Of Osisioma Ngwa L.G.A Of Abia State) " Mouau.afribary.org. Mouau.afribary.org, 27 Jul. 2021, https://repository.mouau.edu.ng/work/view/impact-of-tax-evasion-on-the-state-tax-revenue-a-study-of-osisioma-ngwa-lga-of-abia-state-7-2. Accessed 02 Nov. 2024.
C, ONYIUKE. "Impact Of Tax Evasion On The State Tax Revenue. (A Study Of Osisioma Ngwa L.G.A Of Abia State) ". Mouau.afribary.org, Mouau.afribary.org, 27 Jul. 2021. Web. 02 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-tax-evasion-on-the-state-tax-revenue-a-study-of-osisioma-ngwa-lga-of-abia-state-7-2 >.
C, ONYIUKE. "Impact Of Tax Evasion On The State Tax Revenue. (A Study Of Osisioma Ngwa L.G.A Of Abia State) " Mouau.afribary.org (2021). Accessed 02 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-tax-evasion-on-the-state-tax-revenue-a-study-of-osisioma-ngwa-lga-of-abia-state-7-2