Tax Evasion And Avoidance In Nigeria

ABSTRACT This study was carried out with the aim of examining the effect of tax evasion/avoidance in Nigeria. This study made use of primary data to carry out its analysis. The statistical tool Z-test was used to test the hypotheses. This study found out that tax evasion/avoidance was due to reasons such as corruption, lack of proper tax culture, weak legal system as well as weak ethical culture. This study recommends that the issue of ethics should be taken seriously, the citizens should be sensitized on the need to pay tax, a sound legal system should be put in place to enforce tax laws and …