CAUSES AND EFFECTS OF TAX EVASION AND AVOIDANCE ON THE ECONOMY (A CASE STUDY OF BOARD OF INTERNAL REVENUE IN ABIA STATE)

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ABSTRACT

This study was on the causes and effect of Tax Evasion and Avoidance on the economy (Board of Internal Revenue in Abia State). The major objective of the study is to identify the causes and effect of Tax Evasion and Avoidance in the state and how it is done. It also the aim of the study to suggest ways of at least minimizing this ugly incidence in the state, and the study sought the opinions of the staff (Senior and Junior) of the organization. The population size of the research work is 120 which includes the senior official and some staff of inland revenue department of the ministry of finance make up the sample frame. The sources of this data were both primary and secondary source which includes interview, questionnaire, textbook, internet search, newspaper etc. The researcher uses simple percentage method in analyzing the data and the major findings is that the imposition of high tax rate will drastically reduce the level of income and profit on the part of the tax payer. From the findings, the researcher, therefore recommends that government should find a way of checking and balancing tax payments so as not to discourage tax payment on the part of the payers.

TABLE OF CONTENT

Title pagei

Approval pageii

Dedication iii

Acknowledgementiv

Table of content v

Abstract viii

CHAPTER ONE

1.0Introduction1

1.1Background of the study 1

1.2 Statement of problems 6

1.3Objective of the research7

1.4 Research questions8

1.5Significance of the study 9

1.6 Scope of the study 10

1.7Limitation of the study11

1.8 Definition of terms12

CHAPTER TWO

2.0Literature Review16

2.1 Preamble/Introduction 16

2.2 Conceptional Framework 19

2.3 Current literature based on theories/

models and research method 24

2.4 Summary of the literature review27

CHAPTER THREE

3.0Research Methodology29

3.1 Design of the study29

3.2Area of the study30

3.3Population of the study30

3.4Sample/Sampling techniques30

3.5Method of data collection 32

3.6 Validity/Reliability of instrument 33

3.7Distribution and Retrieval of instrument 34

3.8Method of analysis35

CHAPTER FOUR

4.0Data presentation and analysis36

4.1Data presentation and interpretation 36

4.2Findings45

4.3Discussion of the findings47

CHAPTER FIVE

5.0Summary, Conclusion and Recommendations50

5.1 Summary of findings 50

5.2 Conclusion 52

5.3 Recommendations54

5.4Implication of the findings 56

5.5Suggestion for further studies 56

References58

Appendix A59

Appendix B60

Questionnaire61

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CAUSES AND EFFECTS OF TAX EVASION AND AVOIDANCE ON THE ECONOMY (A CASE STUDY OF BOARD OF INTERNAL REVENUE IN ABIA STATE)

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