ABSTRACT

This research project is motivated by the problems encountered in tax administration. The problem is defined by the consequences of tax evasion and avoidance on the revenue generation and economic growth in Nigeria. The background of the study centres on the causes, effects and control of tax evasion and tax avoidance and its negative implication on the Nigeria economic growth. The objectives of the study includes to: analyse the various causes of tax evasion and avoidance, analyse factors militating against assessment and collection of taxes. Three research questions were raised for the study while survey design was adopted for the study with a sample size of forty-two. The questionnaire was the main instrument used for data collection The data collected was subjected to simple validity and reliability test. The analysis of the data was based on statistical frequency table and chi-square (X2) was used to test the level of significance. Some of the finding of the research work are - voluntary compliance by taxpayer is very low due to ignorance, the self employed usually evade tax, most tax payers do not know the basis of their tax assessment thus their relationship with tax authorities is hostile. Based on the above findings, recommendation are made such as - the government should exercise the will power to enforce tax laws fully, there should be legislation to close the existing loopholes in the tax laws to minimize tax • avoidance, tax authorities should organize enlightenment campaign to enlighten tax payers about tax laws guiding the Nigerian tax system.