ABSTRACT
Taxation is acknowledged as a very essential instrument for
National Development and growth in many societies and nations in the world over
centuries. Being among the main guides by whom development and growth ought to
be measured in any civilization is the extent of wealth, which is generated by
economic undertaken in that society. The main objective of this paper is to review
the taxation and tax evasion concept and furthermore provide a brief overview
of Nigerian tax system with specific reference to Enugu State. The paper in an
attempt to achieve it goals provide conceptual and empirical evidence of
evilness of tax evasion and what motives behind the phenomenon globally.
Furthermore, the paper provide brief but precise knowledge of Nigerian tax
system, tax policy and underpinning tax law of the country. Similarly,
objectives and guiding principle, driving institution of Nigerian tax system,
administration and policy and concept of UTIN where also discuss. Tax evasion
is the reduction of tax liabilities by not informing the revenue of all
relevant facts. Tax evasion is an illegal means of reducing tax liability by
making up false returns or by deliberate omission of some sources of income from
the returns. This is a crime and therefore attracts penalty from the
government. The scope of study is strictly to Enugu State Board of Internal
Revenue Service and its various tax stations. The scope of study was limited to
Enugu State due to financial and time constraint. The state board of internal
revenue and other related financial bodies were sampled and examined
accordingly.
ONYEULOR, C (2021). Tax Evasion And Revenue Generation In Enugu State (2008-2017). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/tax-evasion-and-revenue-generation-in-enugu-state-2008-2017-7-2
CHINTURU, ONYEULOR. "Tax Evasion And Revenue Generation In Enugu State (2008-2017)" Mouau.afribary.org. Mouau.afribary.org, 14 Jul. 2021, https://repository.mouau.edu.ng/work/view/tax-evasion-and-revenue-generation-in-enugu-state-2008-2017-7-2. Accessed 01 Nov. 2024.
CHINTURU, ONYEULOR. "Tax Evasion And Revenue Generation In Enugu State (2008-2017)". Mouau.afribary.org, Mouau.afribary.org, 14 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/tax-evasion-and-revenue-generation-in-enugu-state-2008-2017-7-2 >.
CHINTURU, ONYEULOR. "Tax Evasion And Revenue Generation In Enugu State (2008-2017)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/tax-evasion-and-revenue-generation-in-enugu-state-2008-2017-7-2