ABSTRACT
This Research work attempts to look at the effect of Tax evasion and avoidance on economic development of Nigeria and its capacity to reduce tax revenue growth (A case study of Lagos State Internal Revenue Service). Tax is a compulsory levy imposed by government on income individual, firms and household. It was also find out that an individual tax evader or avoider may engage in it simply because he is unable to appreciate any benefit that would accrue to him after payment of such tax. The study made use of secondary data obtained from Lagos internal revenue service on total revenue from taxation and total value of tax evasion. Questionnaires were also used to gathered information on the effect tax administration on tax evasion and avoidance. Mean and standard deviation methods were used to analyze the questionnaire administered to Lagos state internal revenue service staff. Empirical results shown that increasing tax evasion and avoidance reduce government revenue growth in Lagos .It was also found that Tax Administration is responsible for the tax evasion and avoidance in Lagos State. This was due to lack of enforcement machineries which include, adequate manpower, computers and effective postal and communication system. Finally, it is therefore recommended that the government should create awareness in the mind of tax payers about the importance of taxation in development of national economy and the effects of tax evasion and avoidance in government revenue growth.
ABSTRACT
The beginning of the 20th century witnessed the epidemic of nutritional rickets among children in many countries of Asia, North...
ABSTRACT
The study investigated the effect of Intrinsic and Extrinsic Motivation Strategies on students writing skills performance in jun...
ABSTRACT
This study was carried out to examine the impact of unemployment on youth restiveness in Niger...
ABSTRACT
The study focused attention on the impact of emerging technology in the educational system. Major emerging tech...
ABSTRACT
Mobile Ad hoc network which is known as MANET is a network communication medium that is made up of mobile wireless node. The net...
ABSTRACT
The issue of inadequate capital remains one of the major challenges of business entrepreneurs in Nigeria. Business firms are con...
ABSTRACT
This study investigate “The Impact of Education Technology in Vocational and Technical P...
Background to the Study
Industrialization has been the primary driver of economic expansion in the majority of developi...
ABSTRACT
An area that brings problem continuously to second language (L2) learners of English is vocabulary development. Exposing words t...
ABSTRACT
This work is focused on finding the effect of conflict on agricultural output: a study of thefula...