CAUSES AND EFFECTS OF TAX EVASION AND AVOIDANCE ON THE ECONOMY (A CASE STUDY OF BOARD OF INTERNAL REVENUE IN ABIA STATE)

                    ABSTRACT
This study was on the causes and effect 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 effect of Tax Evasion and Avoidance in the state and how it is done. It also the aim of the study 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 inland revenue department of ministry of finance make up the sample frame. The sources of this data was both primary and secondary source which includes interview, questionnaire, textbook, internet search, newspaper etc. The researcher uses simple percentage method in analyzing the data and the major findings is that the imposition of high tax rate will drastically reduce the level of income and profit on the part of the tax payer. 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
1.0    Introduction                                             1
1.1    Background of the study                          1
1.2     Statement of problems                             6
1.3    Objective of the research                          7
1.4     Research questions                                  8
1.5    Significance of the study                            9
1.6     Scope of the study                                   10
1.7    Limitation of the study                               11
1.8     Definition of terms                                    12

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

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

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