Key Features:

No. of pages: 74
No. of chapters: 5

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Abstract:

This study was on the causes and effects of Tax Evasion and Avoidance on the economy (Board of Internal Revenue in Abia State). The major objective of the study is to identify the causes and effects of Tax Evasion and Avoidance in the state and how it is done. It also the aim of the study is to suggest ways of at least minimizing this ugly incidence in the state, and the study sought the opinions of the staff (Senior and Junior) of the organization.

The population size of the research work is 120 which includes the senior official and some staff of the inland revenue department of the Ministry of Finance makes up the sample frame. The sources of this data were both primary and secondary sources which includes interviews, questionnaires, textbooks, internet searches, newspapers, etc. The researcher uses a simple percentage method in analyzing the data and the major finding is that the imposition of a high tax rate will drastically reduce the level of income and profit on the part of the taxpayer.

From the findings, the researcher, therefore recommends that government should find a way of checking and balancing tax payments so as not to discourage tax payment on the part of the payers.

Table of Content:

Title page.................i
Approval page .................ii
Dedication iii
Acknowledgement .................iv
Table of content .................v
Abstract .................viii

CHAPTER ONE
1.0Introduction .................1
1.1Background of study .................1
1.2 Statement of problems .................6
1.3Objective of the research .................7
1.4 Research questions .................8
1.5Significance of the study .................9
1.6 Scope of the study .................10
1.7Limitation of the study .................11
1.8 Definition of terms.................12

CHAPTER TWO
2.0Literature Review.................16
2.1 Preamble/Introduction .................16
2.2 Conceptional Framework .................19
2.3 Current literature based on theories/
models and research method .................24
2.4 Summary of the literature review.................27

CHAPTER THREE
3.0Research Methodology.................29
3.1 Design of the study.................29
3.2Area of the study.................30
3.3Population of the study.................30
3.4Sample/Sampling Techniques.................30
3.5Method of data collection .................32
3.6 Validity/Reliability of instrument .................33
3.7Distribution and Retrieval of instrument .................34
3.8Method of analysis.................35

CHAPTER FOUR
4.0Data presentation and analysis.................36
4.1Data presentation and interpretation .................36
4.2Findings.................45
4.3Discussion of the findings.................47

CHAPTER FIVE
5.0Summary, Conclusion and Recommendations.................50
5.1 Summary of findings .................50
5.2 Conclusion .................52
5.3 Recommendations.................54
5.4Implication of the findings .................56
5.5Suggestion for further studies .................56
References.................58
Appendix A.................59
Appendix B.................60
Questionnaire.................61