ABSTRACT
Taxation is a tool use by government to raise revenue. It is also used
as an instrument of economic and social policy.
Tax
evasion and tax avoidance are evil twins that have however eaten into the
fibric of the Nigerian economy. They have eroded the advantage of taxation in
our economy.
The
basic purpose of carrying out this research is to critically examine the causes
of tax evasion and avoidance in our society and to find out ways of blocking
these loopholes.
Questionnaires
and personal interview were used as a basis for gathering data for answering
research operations. The respondents were various tax payers in Lagos state, perceived to
have knowledge about the subject.
The
findings of this research work indicated that the problem of tax evasion and
avoidance is caused by some of the following reason, inadequate infrastructure,
corrupt tax officer, badly worded tax laws, amongst others.
On this
note, it is vital for federal government to provide adequate amenities for its
citizenry, educate its citizens on the importance of paying tax. Better
equipment should be provided to tax officials to track tax evaders, these
changes are necessary if there is to be an increase in revenue generated by taxation
in Nigeria.
TABLE
OF CONTENTS
Pages
Title i
Certification iii
Dedication iv
Acknowledgements v
Abstract vii
Table of Contents ix
CHAPTER ONE
1.0
Introduction 1
1.1
Background of the
Study 1
1.2
Statement of the
Problems
10
1.3
Objectives of the
Study 11
1.4
Significance of
the Study
12
1.5
Research
Questions/Hypothesis
14
1.6
Research
Methodology
16
1.7
Scope and
Limitation of the Study
18
1.8
Definition of the
Terms
19
1.9
Organisation of
the Study
20
End of Chapter of the Study 21
CHAPTER TWO
2.0
Literature Review
22
2.1
Research into
Current Literature 22
2.1.1
Meaning of Tax and Taxation 22
2.1.2
Purpose of
Taxation 23
2.2
Conceptual Explanations
26
2.2.1
The Nigeria Tax
System 26
2.2.2
Tax Principles 26
2.3
Meaning of Tax Evasion and Avoidance 29
2.3.1 Tax Evasion 29
2.3.2 Method of Tax Evasion 31
2.3.3 Reasons for high Rate of the Tax Evasion in Nigeria 32
2.3.4 Possible Solutions to Tax Evasion in Nigeria 33
2.3.5 Instance when Tax can be Avoided in Nigeria 34
2.3.6 Tax Avoidance 34
2.4
Legislative
Meaning 39
2.5
Judicial Meaning 42
2.6
Method of Tax
Avoidance 43
2.7
Extent of Tax
Avoidance Evasion in Nigeria 45
2.8
Reason for Tax
Evasion and Avoidance in Nigeria 48
End of Chapter References 54
CHAPTER THREE
3.0
Research
Methodology 56
3.1
Research Focus 56
3.2
Research
Instruments 56
3.3
Restatement of
Research Question/Hypothesis 57
3.4
Description of
the Population and Sample of the Study 59
3.5
Sources of Data
Collection 59
3.6
Description of
Questionnaire 60
3.7
Method of Data
Analysis and Description of Tools of Analysis 61
End of Chapter References 62
CHAPTER
FOUR
4.0
Data Analysis,
Interpretation and Discussion of Findings 63
4.1
Analysis of Respondents
Bio – Data 63
4.2
Analysis of
Research Data 68
4.3
Test of
Hypothesis 83
End of Chapter References 93
CHPATER FIVE
5.0
Summary,
Conclusion, Recommendation and Suggestion
for Further Studies 94
5.1
Summary 94
5.2
Conclusion 96
5.3
Recommendations 97
5.4
Further Area of Studies
Bibliography 99
Appendix 101
Questionnaire 102
CHAPTER ONE
1.0
INTRODUCTION
1.1 BACKGROUND
TO THE STUDY
Every nation or government depends on
taxes for its survival. Without taxes, there is no way a government can operate
unless of course it borrows or charges its citizens outrageous fees for the
services it renders them. With taxes government provides amenities and
infrastructure for the improvement of its subjects. It is also through taxation
that it funds governance for a stable polity.
One of
the cardinal factorFOR COMPLETE PROJECT
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