Tax evasion and Nigeria tax system: An overview

Taxation is acknowledged as a very essential instrument for National Development and growth in many societies and nations in the world over centuries.Being among the main guides by whom development and growth ought to be measured in any civilization is the extent of wealth, which is generated by eco...

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Main Authors: Gurama, Zakariya’u, Mansor, Muzainah, Pantamee, Abdurrahman Adamu
Format: Article
Language:English
Published: IISTE 2015
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Online Access:http://repo.uum.edu.my/16182/1/88.pdf
http://repo.uum.edu.my/16182/
http://iiste.org/Journals/index.php/RJFA/article/view/21989
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spelling my.uum.repo.161822016-04-13T05:04:27Z http://repo.uum.edu.my/16182/ Tax evasion and Nigeria tax system: An overview Gurama, Zakariya’u Mansor, Muzainah Pantamee, Abdurrahman Adamu HJ Public Finance Taxation is acknowledged as a very essential instrument for National Development and growth in many societies and nations in the world over centuries.Being among the main guides by whom development and growth ought to be measured in any civilization is the extent of wealth, which is generated by economic undertaken in that society.The main objective of this paper is to review the taxation and tax evasion concept and furthermore provide a brief overview of Nigerian tax system.The paper in an attempt to achieve it goals provide conceptual and empirical evidence of evilness of tax evasion and what motives behind the phenomenon globally.Furthermore, the paper provide brief but precise knowledge of Nigerian tax system, tax policy and underpinning tax law of the country.Similarly, objectives and guiding principle, driving institution of Nigerian tax system, administration and policy and concept of U-TIN where also discuss. IISTE 2015 Article PeerReviewed application/pdf en cc_by http://repo.uum.edu.my/16182/1/88.pdf Gurama, Zakariya’u and Mansor, Muzainah and Pantamee, Abdurrahman Adamu (2015) Tax evasion and Nigeria tax system: An overview. Research Journal of Finance and Accounting, 6 (8). pp. 202-211. ISSN 2222-1697 http://iiste.org/Journals/index.php/RJFA/article/view/21989
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Gurama, Zakariya’u
Mansor, Muzainah
Pantamee, Abdurrahman Adamu
Tax evasion and Nigeria tax system: An overview
description Taxation is acknowledged as a very essential instrument for National Development and growth in many societies and nations in the world over centuries.Being among the main guides by whom development and growth ought to be measured in any civilization is the extent of wealth, which is generated by economic undertaken in that society.The main objective of this paper is to review the taxation and tax evasion concept and furthermore provide a brief overview of Nigerian tax system.The paper in an attempt to achieve it goals provide conceptual and empirical evidence of evilness of tax evasion and what motives behind the phenomenon globally.Furthermore, the paper provide brief but precise knowledge of Nigerian tax system, tax policy and underpinning tax law of the country.Similarly, objectives and guiding principle, driving institution of Nigerian tax system, administration and policy and concept of U-TIN where also discuss.
format Article
author Gurama, Zakariya’u
Mansor, Muzainah
Pantamee, Abdurrahman Adamu
author_facet Gurama, Zakariya’u
Mansor, Muzainah
Pantamee, Abdurrahman Adamu
author_sort Gurama, Zakariya’u
title Tax evasion and Nigeria tax system: An overview
title_short Tax evasion and Nigeria tax system: An overview
title_full Tax evasion and Nigeria tax system: An overview
title_fullStr Tax evasion and Nigeria tax system: An overview
title_full_unstemmed Tax evasion and Nigeria tax system: An overview
title_sort tax evasion and nigeria tax system: an overview
publisher IISTE
publishDate 2015
url http://repo.uum.edu.my/16182/1/88.pdf
http://repo.uum.edu.my/16182/
http://iiste.org/Journals/index.php/RJFA/article/view/21989
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score 12.795131