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The Ethics Of Tax Evasion; Perceptual Evidence From Nigeria
[A CASE STUDY OF SOME SELECTED LOCAL GOVERNMENT AREA IN AKWA IBOM STATE]
CHAPTER ONE -- [Total Page(s) 3]
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1.2 STATEMENT OF THE PROBLEM
The researcher has observed that tax
evasion has become rampant in Akwa Ibom state, individuals and firm
manover or try to evade paying tax based on their perceptions of tax.
The
researcher has through this investigation observed that most people
formulate their tax in order to underpay tax while some companies and
individuals as well smuggle goods into the country in order to evade tax
payment.
Most people see tax paying as government exploiting them
while some try to bribe government officials in order that they may
evade tax payment. It has been observed to that most people fail to
register their company or goods in order to equally avoid tax payment.
This is as a result of ignorance or an attempt to cheat the government.
Finally,
it has been observed by the researcher that as tax payment is one of
the ways government generate revenues, tax evasion would only trigger
off lack of revenue for development and tax evasion is detrimental to
the government. Hence, the decision of the researcher is to investigate
the stated problem, the reason why individuals and firms indulge in tax
evasion and to offer suggestion for solving the problem.
1.3 OBJECTIVES OF THE STUDY
i. To investigate the perception of tax payers to the payment of tax on ethical reasons.
ii. To identify specific key areas that tax payer link to tax evasion.
iii. To examine the effect of perceived corruption in government on tax evasion.
iv. To state the seriousness of tax evasion according to the Nigerian constitution.
1.4 RESEARCH QUESTIONS
i. Is tax evasion ethically justifiable?
ii. What are the reasons for tax evasion?
iii. What is the attitude of tax payer when government is perceived to be corrupt?
iv. What is the most rampant ethical justification for tax evasion?
CHAPTER ONE -- [Total Page(s) 3]
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ABSRACT - [ Total Page(s): 1 ]ABSTRACTThe purpose of this study was to investigate the perception of tax evasion to the payment of tax on ethical reasons. A case study of some selected Local Government Area in Akwa Ibom State. Extensive review of the existing literature was made and relevant information was extracted. The Design of the study is descriptive field survey and observation method and the study was conducted at the selected Local Government Area in Akwa Ibom State. The instrument for data collection is structured ... Continue reading---
