AN ASSESSMENT OF INCOME TAX EVASION AND THEIR CAUSES AND REMEDIES NIGERIA

INTRODUCTION     

Tax is a compulsory levy, which a government imposes on the income of eligible citizen in a state of which the government makes no direct benefit on the taxpayer. Revenue means the money government receives from tax. In this situation, tax evasion is a strong weapon, which fight against the revenue generation in our country. As we know that tax evasion is the deliberate attempt of a taxpayer not to pay tax while avoidance is refers to attempt of a taxpayer to reduce his tax liability in order to pay little as tax. This action affects the generation of revenues in Nigeria. it makes the objectives of which tax is meant for not to be achieved. Despite all the efforts made by the government to prevent the problem of tax evasion and avoidance, there are still reduction in the development of growth in the economy. Also reduction in capital expenditure, recurrent expenditure economic growth, monopolistic problem and national debt. As a result of this, my focus is to discover the causes of this problem in the economy. Again to find out the possible solutions to this ugly problem.
TABLE OF CONTENTS

 Title page

  Approval page 

Dedication

Acknowledgement

 Preface

  Table of contents

CHAPTER ONE 1.0 introduction 

11.1 statement of the study

11.2  rationale of the study 

21.3 significance of the study 

31.4 definition of terms 

CHAPTER TWO 

2.1 Literature review

2.2   form of tax evasion and avoidance 

2.3 Effects of tax evasion and avoidance 

72.4 Means of dealing with tax avoidance

 2.5 Measures adopted by tax authorities to eradication tax avoidance and evasion in nigeria 

CHAPTER THREE 

3.1 Statement Of Hypothesis

103.2  Methodology Of Study

103.3 Sources Of Data 

CHAPTER FOUR 

 4.1 Presentation of data 

4.2 Analysis of the data

 CHAPTER FIVE 

5.1 Summary

5.2 Conclusion 

5.3 Suggestions

Bibliography