INTRODUCTION
A well-organized society, such as a country or state government, owes some basic responsibilities to the people it controls. These commitments take the shape of essential social amenities such as adequate roads, health, security of lives and property, housing, clean water, and so on. Citizens, for their part, owe the government an appropriate contribution in the form of a tax levy. Against this backdrop, the government levies taxes on its citizens in order to accomplish the aforementioned objectives that it owes to the people. Taiwo (2019) defines tax as a "nonpunitive yet compulsory levy by government on the income and properties of individuals and organizations that it does not account for, the proceeds from the levy on trade that the government uses to pursue the accomplishment of some social, economic, and political objective in the interest of its citizens."
However, another school of thought holds that even if tax is non-punitive but mandatory, attempts should be made to pay as little as possible within the framework of the law, therefore participating in lawful tax evasion. As a result, we have arrived at one of the most widespread societal ills affecting the appropriate operation of government at all levels. This is the subject of this work, tax evasion and avoidance. The ability of an efficient government to generate sufficient revenue to finance its enormous expenditure is the acid rest of an efficient government, and all things being equal, tax should be at the forefront of government revenue generation, but tax has always contributed insufficiently to government revenue. There has undoubtedly been the aftermath of rampant tax avoidance.
Empirical data shows that our citizens' uncooperative and unprogressive attitude toward tax paying causes enormous financial challenges for the government. It is obvious that paying taxes is one of the most basic necessities for any society's survival. In a state like Enugu, the importance of proper tax assessment and collection cannot be overstated. The government is in the midst of a significant transitional plan in its pursuit of industrialisation and the supply of facilities to its population (Haynes 2018).
The hallmarks of technical improvement, economic growth, social contentment, people's wants, and societal worth are all centered solely within the scope of taxes. Furthermore, the growing role of government in economic growth necessitates considerable financial help from every member in society.
As a result, this phenomena necessitates a qualitative and practical approach to a good system of base administration and collecting. To be sure, the populace's unfavorable sentiments, particularly against taxation, have resulted in tax evasion and avoidance. Tax evasion has the potential to bring down a well-organized administration.
In light of this, the researcher's objective is to verify and determine the amount of tax evasion in Enugu State, as well as its influence on total produced tax income.
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