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EFFECT OF TAX AVOIDANCE AND TAX EVASION ON PERSONAL INCOME TAX ADMINISTRATION IN DELTA STATE
Abstract
The study investigates the effect of tax avoidance on personal income tax administration in Delta State using Delta State Board of Internal Revenue as a reference point. Tax avoidance and tax evasion have been hindering factors to tax administration in Nigeria right from the time of colonial government. The situation seems to have made all efforts put in place to restructure the tax system in Nigeria a mirage. The sample size of the study was derived statistically using Yaro Yamni formular. The sample size was made up of two hundred and ninety four (294) employees of Board of Internal Revenue, Asaba. The study made use of primary and secondary data. Futhermore, tables and percentages were used for analysis. The analysis of variance (ANOVA) was used to test the hypothesis. The study disclosed that public enlightenment of tax payers and adequate utilization of public goods will discourage the attitude of people involved in tax avoidance and tax evasion in the state. More so, high rate of tax encourage people into tax avoidance and tax evasion. Based on these findings, the research recommends that tax officials should be constantly trained and retained to improve their performance on their job. Finally, public enlightenment campaign programmes should be organized across the state to enlighten people on the negative implications of tax avoidance and tax evasion.
Keywords: Relevant Tax Authority, Tax Administration, Internal Revenue, Tax Evaders.