Tax Administration In Nigeria; An Evaluation Of Tax Evation And Avoidance

Tax Administration In Nigeria; An Evaluation Of Tax Evation And Avoidance

Abstract

This study aims to estimate the causes and goods of duty elusion and avoidance in Lagos state and proffering result to the imminence of these duty irregularities. The total number of one hundred and twenty seven( 127) was used to dissect the opinion of eligible duty payers in Lagos state. The thesis were tested on the relationship between the duty elusion and duty avoidance and the administration of taxation by the government and the relationship between duty elusion and duty avoidance and the duty rate.

Statistical package for social wisdom( SPSS) was employed in assaying the questions in the questionnaire and ki- forecourt was used to test the thesis. The study revealed duty administration in the country with particular reference to Lagos State is veritably hamstrung and ineffective, and there’s no acceptable information on the duty payers in the state. Hence, some people can hide from their duty arrears. It was also discovered that there’s a significant relationship between duty elusion and duty avoidance and the profit of government and the duty rate.

Chapter One

Preface

Background Of The Study

previous to the alternate democracy of Nigeria an average Nigerian earned lower than five hundred naira. The cost of living was at the smallest to the extent that utmost workers lived below their remuneration and suitable to save from the little disposable income without important ado.

It’s good to note that, starting from the late 1970’s the general price position had soared beyond reasonable, imaginable and shocking degree. The Nigeria crowd couldn’t go what used to be the minimum standard of living in the society, the profitable and social requirements of the people were on the increase and survival of the fittest becomes the order of the day throughout the babes and cracks of Nigeria.

It’s late striking that there’s a trouble to our actuality, durability and stopgap as a single reality( country) of which critical and correction measures must be put in place to revive our ailing frugality from total collapse.

In total, the country is brazened with unabating debt difficulties coupled with the domestic and external fiscal imbalance defying them.

However the frugality has remained in a deep slumber, macroeconomics indicates the frugality is in dire need of revivification and indeed radical reform. Also, duty administration need to be revamped while refund of levies as well as duty debit administration are hamstrung.