Description
Abstract
This project topic is on Causes and effects of personal income tax evasion – case study of Abia state. This research on causes and effects of personal income tax evasion in Abia State tends to bring into focus the effects of tax evasion and its consequent causes. No government can finance its expenditure without revenue derived from the taxation, which is used on the provision of public utilities such as good road, pipe water, electrification, hospitals, school and others. It is worthy of note that the rate at which tax evasion has increased thus, creating a negative impact on government revenue generation. In conclusion therefore we would state that tax administration must receive greater attention if the rate of personal income tax evasion in Abia State is to reduce. It is my belief that my recommendation here would be a long way in reducing personal income tax evasion if implemented.
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