Description
Abstract
This research centers on “The Causes and Effect of Tax Evasion and Avoidance on the Economy” using Kogi State as a case study. The study was conducted to establish that Tax Evasion and avoidance exist in Nigeria and to explore the causes and effect of Tax Evasion and avoidance. Descriptive survey method was employed in the study, questionnaire was the major instrument used for data collection, and they were distributed to the respondents soliciting for responses to the research questions. The population of this study was 95, and sixty five (65) was randomly selected as the sample size. It was found out that there is significant relationship between tax evasion and the total generated revenue in Kogi State. Based on the findings, it was recommended amongst others that there is urgent .need for a review and restructure of the nation’s tax policy and administrative system.
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