Tax Evasion And Revenue Generation In Enugu State (2009-2018):- Uka Ugonma O
ABSTRACT
The
studyfocused on the examination oftax evasion and revenue generation in Enugu
Statefrom 2009 — 2018. Hypotheses were formulated and tested which adopted the
ex postfacto research design. The researcher collected data from National
Bureau ofStatistics, Joint Tax Board and State Board ofInternal Revenue. The
study reveals that taxation in Nigeria is affected by tax evasion and
avoidance, and that tax evasion has an effect on the tax system thereby has a
negative effect on the tax revenue of the state. Based on the findings I
recommend that government should review the entire tax system to correct the
perception and wrong orientation about tax, which has made people ill about
taxpayment and tax revenue.
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UKA, O (2024). Tax Evasion And Revenue Generation In Enugu State (2009-2018):- Uka Ugonma O. Repository.mouau.edu.ng: Retrieved Dec 30, 2024, from https://repository.mouau.edu.ng/work/view/tax-evasion-and-revenue-generation-in-enugu-state-2009-2018-uka-ugonma-o-7-2
OJI, UKA. "Tax Evasion And Revenue Generation In Enugu State (2009-2018):- Uka Ugonma O" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 27 Aug. 2024, https://repository.mouau.edu.ng/work/view/tax-evasion-and-revenue-generation-in-enugu-state-2009-2018-uka-ugonma-o-7-2. Accessed 30 Dec. 2024.
OJI, UKA. "Tax Evasion And Revenue Generation In Enugu State (2009-2018):- Uka Ugonma O". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 27 Aug. 2024. Web. 30 Dec. 2024. < https://repository.mouau.edu.ng/work/view/tax-evasion-and-revenue-generation-in-enugu-state-2009-2018-uka-ugonma-o-7-2 >.
OJI, UKA. "Tax Evasion And Revenue Generation In Enugu State (2009-2018):- Uka Ugonma O" Repository.mouau.edu.ng (2024). Accessed 30 Dec. 2024. https://repository.mouau.edu.ng/work/view/tax-evasion-and-revenue-generation-in-enugu-state-2009-2018-uka-ugonma-o-7-2