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The determinants of tax evasion in Gomba state Nigeria


Mansor, Muzainah and Gurama, Zakariya’u (2016) The determinants of tax evasion in Gomba state Nigeria. International Journal of Economics and Financial Issues, 6 (S7). pp. 165-170. ISSN 2146-4138

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Abstract

Tax evasion is among the major societal problems inhibiting development in developing countries. Literature exposes that tax evasion also denote some of the difficulties in raising revenue in Nigeria.This study assessed the determinants of tax evasion in Gombe state (a state in Nigeria). The study was conducted through a survey research design.A questionnaire was used to gather primary data from 303 randomly selected public and private sector personal taxpayers in Gombe.The results of the analysis show that tax system, income level and education level have significant positive relationship with tax evasion.On the other hand, tax rate and corruption (CR) have positive but insignificant relationship with tax evasion.This study recommends that necessary measures should be taken by the tax authority to improve revenue collection and reduce tax evasion. It is also proposed that campaign against CR, public enlightens on tax matters and revision of tax processes should be undertaken.

Item Type: Article
Uncontrolled Keywords: Tax Evasion, Gombe State, Nigeria
Subjects: H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Muzainah Mansor
Date Deposited: 05 Apr 2017 07:31
Last Modified: 05 Apr 2017 07:31
URI: http://repo.uum.edu.my/id/eprint/21495

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