ABSTRACT

The study investigated the “Impact of Tax Evasion and Tax Avoidance in Taraba State Board of Internal Revenue Service.” The impact of tax evasion and avoidance in any organization or government is a critical area that needs to be properly and contentiously worked on. The design used in this study is the descriptive survey in which information is collected without changing the environment (i.e., nothing is manipulated). Sometimes these are referred to as “correlational” or “observational” studies. It employs ex-post facto design. It is designed essentially to investigate the impact of tax evasion and tax avoidance in Taraba state board of internal revenue and it involved surveys or interviews to collect the necessary information. Using service delivery as a dependent variable, levels of inflation recorded a significantly positive regression coefficient [B] of 0.624 (Table 8). On the other hand, social infrastructure deficit showed a relatively significant regression coefficient with the highest coefficient value ([B] = 1.738). This result implies that, the impact of tax evasion and tax avoidance can always be felt in the poor deficit of social amenities and structures. The overriding objective of any tax system should be to achieve economic growth and development. As such, the system should allow for stimulation of the economy and not stifle growth. Thus, this study recommends that government policies and measures as it pertain fiscal policies in Taraba state, and should be streamlined to stimulate economic growth and development by ensuring that they are tailored towards growth of the economy.

TABLE OF CONTENTS

Title

Page

Title Page

Declaration

Certification

Acknowledgement

Table of Contents

Abstract

CHAPTER ONE

Introduction

Background of the Study

Statement of the Research Problem

Research Hypothesis

Research Questions

Research Objective

Significance of the Study

Scope and Limitation of the Study

Structure and Organization of the Study

Profile of the Board

Operational Definition of Terms

CHAPTER TWO

LITERATURE REVIEW

Introduction

Tax, Definition and Historical Background

Historical Background

Tax Evasion and Avoidance

Tax Avoidance

Distinction between Tax Evasion and Avoidance

Impact and Effect of Taxation

Effects of Tax Evasion and Avoidance

Tax Offences and Penalties

Mechanism to Curb Tax Evasion

Theoretical Review

Empirical Review

Methodology

Research Design

Area of the Study

Population of Study

Sample and Sampling Technique

Instrument for Data Collection

Validation of Instrument

Reliability of the Instrument

Method of Data Collection

Method of Data Analysis

CHAPTER FOUR

Data Presentation and Analysis

Introduction

Personal Information

Research Questions

Research Hypotheses

Summary, Conclusion And Recommendations

Summary

Conclusions

Recommendations