TAX EVASION

This study examined the relationship between tax evasion, government revenue generation, and public service delivery in Nigeria, with a particular focus on identifying the underlying causes of tax evasion and its implications for fiscal sustainability. The research employed a quantitative survey design, and data were collected through structured questionnaires administered to individuals, business owners, and government officials in Benin City, Edo State. A total of 360 valid responses were analyzed using descriptive and inferential statistics, including multiple regression analysis. The findings revealed that tax evasion in Nigeria is significantly influenced by corruption among tax officials, weak enforcement mechanisms, multiple taxation, and lack of public trust in government. The results further showed that tax evasion has a statistically significant negative effect on government revenue generation and public service delivery. Specifically, the study established that reduced tax compliance limits the government’s ability to finance critical infrastructure, social programs, and public welfare initiatives, thereby perpetuating economic underdevelopment and fiscal instability. The study concluded that addressing tax evasion requires strengthening tax administration systems, ensuring transparency and accountability in public finance management, simplifying tax procedures, and enhancing taxpayer education. It also recommended that government agencies adopt modern technological innovations such as digital tax filing and electronic monitoring systems to minimize leakages and promote voluntary compliance

The primary aim of this research was to assess the impact of tax evasion and tax avoidance on revenue generation in Nigeria. The study examines the relationship between tax evasion, tax avoidance, total revenue generation and the Nigerian economy. The research design adopted in this study was the survey research design; primary data were collected through the use of questionnaire. Secondary data was also supplemented with primary data.The findings revealed that a significant relationship exists between tax evasion/avoidance and their contributing factors. It was also found that tax evasion and tax avoidance have a significant impact on revenue generation in Nigeria. The study therefore recommends, that the tax authorities should properly review and improve their assessment and collection procedures. It was also recommended that the tax authority’s audit unit should be made stronger to regularly check and verify the tax payments collected by officials at all levels

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