ABSTRACT
The study investigated the “Impact of Tax Evasion and Tax Avoidance in Taraba State Board of Internal Revenue Service” The impact of tax evasion and avoidance in any organization or government is a critical area that needs to be properly and contentiously worked on. The design used in this study is the descriptive survey in which information is collected without changing the environment (i.e., nothing is manipulated). Sometimes these are referred to as “correlational” or “observational” studies. It employs ex-post factor design. It is designed essentially to investigate the impact of tax evasion and tax avoidance in Taraba state board of internal revenue and it involved surveys or interviews to collect the necessary information. Using service delivery as a dependent variable, levels of inflation recorded a significantly positive regression coefficient [B] of 0.624 (Table 8). On the other hand, social infrastructure deficit showed a relatively significant regression coefficient with the highest coefficient value ([B] = 1.738). This result implies that, the impact of tax evasion and tax avoidance can always be felt in the poor deficit of social amenities and structures. The overriding objective of any tax system should be to achieve economic growth and development. As such, the system should allow for stimulation of the economy and not stifle growth. Thus, this study recommends that government policies and measures as it pertain fiscal policies in Taraba state, and should be streamlined to stimulate economic growth and development by ensuring that they are tailored towards growth of the economy.
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TABLE OF CONTENTS |
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Title |
Page |
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Title Page Declaration Certification Acknowledgement Table of Contents Abstract |
i |
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ii |
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iii |
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iv |
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v |
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vi |
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CHAPTER ONE |
1 |
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1.1 |
Introduction |
1 |
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1.2 |
Background of the Study |
1 |
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1.3 |
Statement of the Research Problem |
6 |
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1.4 |
Research Hypothesis |
8 |
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1.5 |
Research Questions |
8 |
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1.6 |
Research Objective |
9 |
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1.7 |
Significance of the Study |
9 |
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1.8 |
Scope and Limitation of the Study |
11 |
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1.9 |
Structure and Organization of the Study |
12 |
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1.10 |
Profile of the Board |
14 |
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1.11 |
Operational Definition of Terms |
15 |
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CHAPTER TWO |
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2.1 |
LITERATURE REVIEW |
18 |
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2.2 |
Introduction |
18 |
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2.3 |
Tax, Definition and Historical Background |
20 |
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2.3.1 |
Historical Background |
22 |
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2.3.2 |
Tax Evasion and Avoidance |
23 |
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2.3.3 |
Tax Avoidance |
24 |
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2.3.4 |
Distinction between Tax Evasion and Avoidance |
26 |
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2.4 |
Impact and Effect of Taxation |
27 |
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2.5 |
Effects of Tax Invasion and Avoidance |
28 |
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2.6 |
Tax Offences and Penalties |
30 |
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2.7 |
Mechanism to Curb Tax Evasion |
36 |
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2.8 |
Theoretical Review |
37 |
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2.9 |
Empirical Review |
40 |
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CHAPTER THREE |
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3.1 |
Methodology |
46 |
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3.2 |
Research Design |
46 |
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3.3 |
Area of the Study |
47 |
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3.4 |
Population of Study |
48 |
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3.5 |
Sample and Sampling Technique |
49 |
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3.6 |
Instrument for Data Collection |
49 |
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3.7 |
Validation of Instrument |
50 |
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3.8 |
Reliability of the Instrument |
51 |
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3.9 |
Method of Data Collection |
51 |
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3.10 |
Method of Data Analysis |
52 |
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CHAPTER FOUR |
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4.1 |
Data Presentation and Analysis |
53 |
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4.2 |
Introduction |
53 |
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4.3 |
Personal Information |
54 |
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4.4 |
Research Questions |
56 |
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4.5 |
Research Hypotheses |
65 |
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CHAPTER FIVE |
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5.1 |
Summary, Conclusion And Recommendations |
67 |
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5.2 |
Summary |
67 |
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5.3 |
Conclusions |
68 |
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5.4 |
Recommendations |
69 |
