CURBING TAX EVASION AND AVOIDANCE IN PERSONAL INCOME TAX ADMINISTRATION IN EKITI STATE

CURBING TAX EVASION AND AVOIDANCE IN PERSONAL INCOME TAX ADMINISTRATION IN EKITI STATE

ABSTRACT

Tax evasion and avoidance, a problem which seemed to have defied solution, has be deviled the Ekiti state tax system right from the times of separation from old Ondo state. While some have blamed the situation on tax authorities for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of the taxpayers.

The study sought to identify the causes of tax evasion and avoidance amongst individual taxpayers, the way through which it is perpetrated and the social and economic consequences brought about by this problem. The research gathered data through primary source and analyzed through chi – square statistics. It was found among others, that loopholes in the tax law, poverty and lack of adequate public enlightenment are responsible for the problem. The taxpayer perpetrates this unpatriotic act through such means as concealment of profit and interference with the Revenue agents through briery and corruption. The situation results in the inability of government to render essential service adequately, creation of resentment among honest taxpayers and inequality in the society.

It was recommended that tax officials should be constantly trained and re – trained on the job and the establishment of Revenue courts by state governments having powers to impose heavy monetary penalties and criminal sanctions.


TABLE OF CONTENTS

Title Page

Certification

Dedication

Acknowledgments

Abstract

Table of contents

CHAPTER ONE

1.1     A General Description of Area of Study

1.2     Statement of the Problem

1.3     Statement of Objective

1.4     Relevant Research Questions

1.5     Significance of the Study

1.6     Scope and Limitation of the Study


CHAPTER TWO

2.0     Literature Review

2.1     Introduction

2.2     Types of Tax

2.3     Personal Income Tax

2.4     Personal Income Changeable to Tax.

2.5     The Meaning of Tax Evasion and Tax Avoidance

2.6     Causes of Tax Evasion and Tax Avoidance

in Nigeria

2.7     Ways by Which Tax Evasion and Avoidance

Are Perpetrated.

2.8     Effects of Tax Evasion and Avoidance

CHAPTER THREE

3.0     Research Methodology

3.1     Research Design

3.2     Re – Statement of Research Questions

3.3    Statement of Hypothesis

3.4     Characteristics of the Study Population

3.5     Sample and Sampling Method

3.6     Data Collection Equipment

3.7     Validity Test and Realizable of the Study

  • Method of Analyzing Data Collected 29
  • Limitation of the Methodology

CHAPTER FOUR

4.0     Presentation and Analysis of Data

4.1     Data Collection and Organisation

4.2     Presentation and Analysis of Data

4.3     Data Analysis and Interpretation

According of the Test of Hypotheses

4.4     Discussion of Finding

CHAPTER FIVE

5.1     Summary of Findings

5.2     Conclusion

5.3     Recommendations

Bibliography

Questionnaire

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