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Tax evasion determinants: Evidence from Nigeria

Gurama, Zakariya'u (2015) Tax evasion determinants: Evidence from Nigeria. Masters thesis, Universiti Utara Malaysia.

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Abstract

Tax evasion is a serious problem that causes government of different nations lose revenues at various levels. The main aim of this study is to determine the factors influencing tax evasion among taxpayers from the Nigerian perspective. In order to achieve this goal, the study employed a survey method, where Gombe State taxpayers had been the scope and selected respondents of this study. A self-administered questionnaire was deployed as a method of data collection. The total number of the state taxpayers was 26,313, out of which 379 were randomly selected as the sample size. Multiple regression analysis was used in analyzing the data collected to determine the correlation between the variables. The finding of the study indicates that, the tax system, income level and education level have significant positive relationship with tax evasion. On the other hand, tax rate and corruption indicates positive relationship but are not significantly correlated with tax evasion. Therefore, the study recommends that government should improve the tax system through amending and adjusting tax laws and policies that would encourage people to comply voluntarily. Similarly, enhancing the tax education will also improve the compliance behavior. Finally, the study suggests that proper check and balance method and effective tax reform will yield more compliance at different level.

Item Type: Thesis (Masters)
Uncontrolled Keywords: tax evasion, determinants, taxpayer, Nigeria.
Subjects: H Social Sciences > HJ Public Finance > HJ4771.6 Income Tax. Tax Returns.
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 10 Jun 2015 10:04
Last Modified: 12 Apr 2016 06:27
URI: http://etd.uum.edu.my/id/eprint/4610

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