Reducing Tax Evasion And Avoidance As A Means Of Enhancing Economic Growth In Nigeria (A Study Of Abia State Board Of Internal Revenue)

ABSTRACT

This study aims at assessing and highlighting possible strategies for reducing tax evasion and avoidance in Nigeria. The study fundamentally predicated on primary data obtained from questionnaires and interviews and secondary data from reference made to already published magazines, Journals and textbooks. Three hypotheses were formulated and tested, simple percentage distribution was employed in analyzing the research questions and chi-square was used to test the hypotheses. Findings made after the study revealed that training and re-training of tax official will boost their morals and leads to effective and efficient service delivery. Citizen with adequate tax enlightenment are the class pf people that comply to tax payment and increase in tax drive encourage voluntary compliance. Based on the finding of the study we therefore recommends that government should recruit suitable personnel and revenue officials should be trained and re-trained to cope with the demands of the job.