AN APPRAISAL OF TAX EVASION AND AVOIDANCE IN NIGERIAN TAX SYSTEM (A SURVEY OF LAGOS STATE)

ABSTRACT
          Taxation is a tool use by government to raise revenue. It is also used
as an instrument of economic and social policy.
          Tax
evasion and tax avoidance are evil twins that have however eaten into the
fibric of the Nigerian economy. They have eroded the advantage of taxation in
our economy.
          The
basic purpose of carrying out this research is to critically examine the causes
of tax evasion and avoidance in our society and to find out ways of blocking
these loopholes.
          Questionnaires
and personal interview were used as a basis for gathering data for answering
research operations. The respondents were various tax payers in Lagos state, perceived to
have knowledge about the subject.
          The
findings of this research work indicated that the problem of tax evasion and
avoidance is caused by some of the following reason, inadequate infrastructure,
corrupt tax officer, badly worded tax laws, amongst others.
          On this
note, it is vital for federal government to provide adequate amenities for its
citizenry, educate its citizens on the importance of paying tax. Better
equipment should be provided to tax officials to track tax evaders, these
changes are necessary if there is to be an increase in revenue generated by taxation
in Nigeria.
                                     TABLE
OF CONTENTS           
                                                                                                                   Pages
Title                                                                                                       i
Certification                                                                                           iii
Dedication                                                                                             iv
Acknowledgements                                                                                v
Abstract                                                                                                 vii
Table of Contents                                                                                  ix
CHAPTER ONE
1.0          
Introduction                                                                                   1
1.1          
Background of the
Study                                                               1
1.2          
Statement of the
Problems                                                          
10
1.3          
Objectives of the
Study                                                                 11
1.4          
Significance of
the Study                                                            
12
1.5          
Research
Questions/Hypothesis                                                   
14
1.6          
Research
Methodology                                                                
16
1.7          
Scope and
Limitation of the Study                                              
18
1.8          
Definition of the
Terms                                                               
19
1.9          
Organisation of
the Study                                                           
20
End of Chapter of the Study                                                        21
CHAPTER TWO
2.0          
Literature Review
                                                                        22
2.1          
Research into
Current Literature                                        22
2.1.1                                            
Meaning  of Tax and Taxation                                                     22
2.1.2         
Purpose of
Taxation                                                                  23
2.2          
Conceptual Explanations
                                                             26
2.2.1                                            
The Nigeria Tax
System                                                               26
2.2.2                                            
Tax Principles                                                                              26
2.3          
Meaning  of Tax Evasion and Avoidance                                     29
2.3.1     Tax Evasion                                                                                 29
2.3.2     Method of Tax Evasion                                                                31
2.3.3     Reasons for high Rate of the Tax Evasion in Nigeria                    32
2.3.4     Possible Solutions to Tax Evasion in Nigeria                               33
2.3.5     Instance when Tax can be Avoided in Nigeria                             34
2.3.6     Tax Avoidance                                                                             34
2.4          
Legislative
Meaning                                                                     39
2.5          
Judicial Meaning                                                                          42
2.6          
Method of Tax
Avoidance                                                           43
2.7          
Extent of Tax
Avoidance Evasion in Nigeria                                45
2.8          
Reason for Tax
Evasion and Avoidance in Nigeria                      48
End of Chapter References                                                          54
CHAPTER THREE
3.0          
Research
Methodology                                                                 56
3.1          
Research Focus                                                                            56
3.2          
Research
Instruments                                                                   56
3.3          
Restatement of
Research Question/Hypothesis                             57
3.4          
Description of
the Population and Sample of the Study               59
3.5          
Sources of Data
Collection                                                           59
3.6          
Description of
Questionnaire                                                       60
3.7          
Method of Data
Analysis and Description of Tools of Analysis    61
End of Chapter References                                                          62
 CHAPTER
FOUR
4.0          
Data Analysis,
Interpretation and Discussion of Findings             63
4.1          
Analysis of Respondents
Bio – Data                                            63
4.2          
Analysis of
Research Data                                                            68
4.3          
Test of
Hypothesis                                                                       83
End of Chapter References                                                          93
CHPATER FIVE
5.0          
Summary,
Conclusion, Recommendation and Suggestion
for Further Studies                                                                       94
5.1          
Summary                                                                                     94
5.2          
Conclusion                                                                                  96
5.3          
Recommendations                                                                       97
5.4          
Further Area of Studies                                                               
Bibliography                                                                                99
Appendix                                                                                    101
Questionnaire                                                                             102
                                                         
CHAPTER ONE
1.0         
INTRODUCTION
1.1     BACKGROUND
TO THE STUDY
          Every nation or government depends on
taxes for its survival. Without taxes, there is no way a government can operate
unless of course it borrows or charges its citizens outrageous fees for the
services it renders them. With taxes government provides amenities and
infrastructure for the improvement of its subjects. It is also through taxation
that it funds governance for a stable polity.

          One of
the cardinal factor

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