Evaluation Of The Causes,Effects And The Control Technique Of Tax Evasion And Tax Avoidance In Abia State

ABSTRACT

This study explored the problems of tax evasion and tax avoidance to find out their causes and effect on the revenue generation and development of the nation as a whole in Abia ate as a case study nd to make recommendation based on  the finds. In carrying out this study ,is based on my little experience and primary data was collected through the use of the various instruments which include oral L interviews, knowledge and personal observation and so on. The data collected were analyzed with sample percentage techniques and tested with the T-test goodness of fit test. From e analysis of data. The following major findings were made. 1. The laws are adequate but the problem lies with their implementation to the ineffectiveness. 2. Tax evasion and tax avoidance hive negative effect on revenue and development in Abia State. 3. There should be legislation to close s me of the loopholes in the law so as to curtail tax avoidance and so on, finally there must be social and legal will enforce the tax laws.