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The effect of personal income tax on the economy of Nigeria

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Abstract

This research work is on The effect of personal income tax on the economy of Nigeria. The aim of the study is to find out the effect of personal income tax on the economy of Nigeria to make suggestions on how to maximize personal income tax evasion in Imo State. The significance of this study is to determine why taxable adults do not live to pay their tax as at when due and the rate of effects of income tax evaders. This study involves an insight into the problem eligible taxpayers do not only evade tax but also abuse tax collections. Thereby realized, these problems had hindered the progress and development of Imo State. The hypothesis of this study is tax evasion does really exist in Imo State. Does personal income tax evasion reduce government revenue. These hypotheses were tested using chi-square method, the methodology adopted in this study is the sample percentage (%) tabulation and application of chi-square method. 

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