Tax Evasion And Revenue Generation In Enugu State (2009 – 2018)

ABSTRACT

The study focused on the examination of tax evasion and revenue generation in Enugu State from 2009 - 2018. Hypotheses were formulated and tested which adopted the ex post facto research design. The researcher collected data from National Bureau of Statistics, Joint Tax Board and State Board of Internal Revenue. The study reveals that taxation in Nigeria is affected by tax evasion and avoidance, and that tax evasion has an effect on the tax system thereby has a negative effect on the tax revenue of the state. Based on the findings I recommend 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.