The Effect Of Tax Avoidance And Evasion On The Economic Development Of Nigeria

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY 1.1 Tax is a financial issue and its payment is a civil duty. It is the imposition of a financial burden for the government on individual firm and companies. In general based, the word tax means any contribution imposed by the government upon individual and companies for the use of government to provide facilities or services as rendered by the state. It is not a voluntary payment or donation but an enforced contribution made on the pronouncement or directive of legislative authorities. Osita (2004:1) stated, taxation may be define as the co…