Tax evasion determinants: Evidence from Nigeria

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 metho...

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Main Author: Gurama, Zakariya'u
Format: Thesis
Language:English
English
Published: 2015
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Online Access:http://etd.uum.edu.my/4610/
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spelling my.uum.etd.46102021-03-18T07:09:51Z http://etd.uum.edu.my/4610/ Tax evasion determinants: Evidence from Nigeria Gurama, Zakariya'u HJ4771.6 Income Tax. Tax Returns. 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. 2015 Thesis NonPeerReviewed text en /4610/1/s815035.pdf text en /4610/2/s815035_abstract.pdf Gurama, Zakariya'u (2015) Tax evasion determinants: Evidence from Nigeria. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HJ4771.6 Income Tax. Tax Returns.
spellingShingle HJ4771.6 Income Tax. Tax Returns.
Gurama, Zakariya'u
Tax evasion determinants: Evidence from Nigeria
description 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.
format Thesis
author Gurama, Zakariya'u
author_facet Gurama, Zakariya'u
author_sort Gurama, Zakariya'u
title Tax evasion determinants: Evidence from Nigeria
title_short Tax evasion determinants: Evidence from Nigeria
title_full Tax evasion determinants: Evidence from Nigeria
title_fullStr Tax evasion determinants: Evidence from Nigeria
title_full_unstemmed Tax evasion determinants: Evidence from Nigeria
title_sort tax evasion determinants: evidence from nigeria
publishDate 2015
url http://etd.uum.edu.my/4610/
_version_ 1695533657305907200
score 12.925488