ABSTRACT
This research project is a very crucial study on the effects on tax evasion and avoidance on Nigeria economy. To solve the research problem, both primary and secondary data were collected. The research instrument used in collecting the data was questionnaires and oral interview. Other forms of data collection were also consultation of relevant texts.
In the conclusion of this research work, we can see that the problems of tax administration cannot be over looked that the government should as a matter of necessity provide the necessary facilities needed for administration of tax as well as employ more qualified tax officials.
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