Description
Abstract
This research was carried out to identify the determinants of tax evasion in Benue State. The research employed the survey research design to randomly select 100 respondents for the population of taxpayers in the state. The data collected were subjected to both descriptive and inferential statistics. Data were analyzed using regression analysis. The results show that majority of the tax payers were civil servants who earn between N500,000– N1,000,000 (52%) and also had tertiary education (47%). The result indicates that tax rate (TR) has a mean value of 3.20 and a standard deviation of 1.02, tax system (TS) has a mean value of 2.85 and a standard deviation of 0.88, corruption level (CR) level has a mean value of 3.29 and a standard deviation of 1.03, income level has a mean value of 3.17 and a standard deviation of 1.39 and education level has a mean value of 3.55 and a standard deviation of 0.96. The stated null hypotheses were rejected and the alternative accepted because the predicted directions of the relationships between variables were all supported. It was found that all these five variables have positive relationships with tax evasion, which is contrary to the proposed null hypotheses. The study also concluded that the major determinants of tax evasion in Benue state are, tax rate, tax system, corruption, income level and educational levels. It was further recommended that the government put all measures in place to check these variables that cause tax evasion.
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