Tax Evasion And Revenue Generation In Enugu State (2009-2018):- Uka Ugonma O

ABSTRACT

The studyfocused on the examination oftax evasion and revenue generation in Enugu Statefrom 2009 — 2018. Hypotheses were formulated and tested which adopted the ex postfacto research design. The researcher collected data from National Bureau ofStatistics, Joint Tax Board and State Board ofInternal 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 taxpayment and tax revenue.