Abdulhamid ellawule, lecturer, department of accounting, federal university, gashua, nigeria. To identify possible effects of the tax evasion and avoidance on the economic development of the country and abia state in particular. The problem of tax evasion and tax avoidance in nigeria. The avoider is just smart tax payer who exploits loopholes in the tax laws and related laws to reduce tax liability ezeanyeji, 2015. Tax evasion on the other part is illegal and frowned at by every government and patriotic citizens and as a matter of fact punishable under our laws. Impact of tax evasion and tax avoidance in nigeria economy. The effect of tax evasion and avoidance on nigerias. This brings about reactions from various sections of the economy. This section defines the activities of tax avoidance and tax evasion that. However, little attention has been placed on the issues of tax evasion in nigeria. An empirical study of tax evasion and tax avoidance.
Both the two are not acceptable but the later is less. Tax evasion and tax avoidance as opine by adebisi and gbegi 9 are one of the main problems of tax system in nigeria and africa and are described as twin devils which cause the difference between actual corresponding author. Tax evasion and tax avoidance, a problem which seems to have defied solution, had been deviled. The study revealed that there is no significant relationship between economic growth and tax evasion and tax avoidance in nigeria, the work also revealed that. It is in light of the foregoing that the various tax regimes provide for the punishment of tax evasions in nigeria. To analyze the various causes of tax evasion and avoidance.
The existence of tax evasion and tax avoidance in nigeria tax. Generally speaking, most nigerians are unwilling to pay taxes. Most individuals eligible to pay tax are not usually amenable to doing so willingly thereby resulting in tax evasion and tax avoidance. Nigerian tax system as well as africa is the problem. This research project is a very crucial study on the effects on tax evasion and avoidance on nigeria economy. This has led to a growing attention among policy makers and scholars. Pdf tax evasion and avoidance are both phenomena that are probably as old as taxation itself. Pdf tax evasion and the law in nigeria researchgate. Literature revealed that tax avoidance and evasion. The study adopted the expost facto research design and. Akinyomi and okpala 20 examined the factors that are influencing tax evasion and tax avoidance in nigeria.