ABSTRACT
Tax evasion and avoidance have bedeviled the Nigerian tax system right from the colonial times. While some have blamed the situation on the tax authorities, for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of the taxpayers. It was in the light of these contending positions that the researcher carried out a research involving the state tax Authority in Abia state of Nigeria. The study aimed to investigate why people evade and avoid taxes in Nigeria. A descriptive research design was employed in the investigation. Responses to the questionnaire issued and received were meticulously analysed using simple percentages, simple arithmetic’s and tables. The study findings reveal among other findings that: High tax rate, ignorance on part of tax payers and loopholes in tax are the causes of tax evasion and tax avoidance. Tax evasion and tax avoidance has a negative effect on the state government revenue. It was recommended that a deliberate and more aggressive public enlightenment campaign be embarked upon by government and the establishment of Revenue Courts by State Governments having powers to impose heavy monetary penalties and criminal sanctions.
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