NJOKU JOEL CHIBUZOR

The objective of the study is to assess the effect of tax evasion and avoidance on Nigeria’s economy. This study adopts survey research design. Used Primary data in form of questionnaire to obtain information from respondent. The study finds out that tax evasion and avoidance affect Nigeria’s economy and also tax evasion and avoidance affect government internally generated revenue. The study recommends a series of policy measures, including tax reforms aimed at simplifying the tax system, improving tax compliance, and enhancing transparency. Strengthening tax enforcement and promoting financial education are also critical components of a holistic approach to mitigating the adverse effects of tax evasion and avoidance in Nigeria