THE IMPACT OF TAX AVOIDANCE AND EVASION TO THE ECONOMIC DEVELOPMENT OF A NATION”.(A CASE STUDY OF ABIA STATE)

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NUMBERS PAGES:- 80 / RESEARCH TYPE:- Project  / AMOUNT :- ₦2500









 

                                                            Abstract:
The twin devils (tax evasion and avoidance) are problems which seem to have defied solution, and have bedevilled the Nigeria tax system ever since independence. While others put the blame on the Nigeria Revenue Authority for not living up to expectation ever since the inception with regards to tax administration, others attribute it to the unpatriotic attitude of the taxpayers. Hence the study tries to come up with the causes, effects and the perpetration of the twin devils and their economic and social impact. It was therefore found that tax loopholes and taxpayers interference with revenue agents through corruption and bribery are the major problems and the best way of curbing this problem is to continually train and re-train revenue officers. Also, coming up with stiffer penalties like as in developed countries such as the USA and Britain where tax evasion or tax avoidance is considered as felony and a very serious crime which carries stiffer penalties and fines.

TABLE OF CONTENT:
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Research Problem
1.3 Objectives of the Study
1.4 Significance of the Study
1.5 Research Questions
1.6 Scope and Limitations of the Study
1.7 Conceptual and Operational Definition
CHAPTER TWO
LITERATURE REVIEW
2.1 INTRODUCTION
2.2 WHAT IS TAXATION
2.3 PRINCIPLES OF TAXATION
2.4 TYPES OF TAX
2.5 BRIEF HISTORY OF TAX IN NIGERIA
2.6 TAX ADMINSTRATION IN NIGERIA
2.7 TAX LEGISLATION IN NIGERIA
2.8 REASONS FOR IMPOSITION OF TAX
2.9 FUNCTIONS OF TAXATION
2.10 EFFECTS OF TAXATION
2.11 TAX AVOIDANCE AND EVASION
2.12 CAUSES OF TAX AVOIDANCE AND EVASION
2.13 EFFECT OF TAX EVASION AND TAX AVOIDANCE ON THE ECONOMY
2.14 METHOD OF TAX AVOIDANCE AND EVASION
2.15 DIFFERENCES BETWEEN TAX EVASION AND TAX AVOIDANCE
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research design
3.2 Areas of the study
3.3 Sample and sampling procedure
3.4. Instruments for data collection
3.5 Validation of the instruments
3.6 Reliability of the instruments
3.7 Methods of data collection
3.8 Method of data analysis
CHAPTER FOUR
DATA ANALYSIS AND RESULTS
4.1 Data Analysis
4.2 Results
4.3 Discussion
CHAPTER FIVE
SUMMARY CONCLUSIONS AND RECOMMENDATIONS
5.1 summary
5.2 Conclusions
5.3 Recommendations
Bibliography