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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]
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1.5 RESEARCH HYPOTHESIS
Because of the above research questions, the following hypothesis was formulated;
i. Tax evasion is not ethically justifiable
Tax evasion is ethically justifiable
ii. There is no reason for tax evasion
There are reasons for tax evasion
iii. There is no rampant ethical justification for tax evasion
There is rampant ethical justification for tax evasion
1.6 SIGNIFICANCE OF THE STUDY
This
research work would be referred to various tax authorities, the federal
board of Inland Revenue, local government revenue committee as well as
their tax officials who are responsible of collecting tax on individuals
or corporate bodies, it gives them insight on how to improve the tax
administration. The research would also help the professional bodies
like the chartered institute of taxation of Nigeria and the institute of
chattered accountant of Nigeria as well as the members to see the areas
of deficiency on tax collection and call for improvement in
tax revenue. This research would also be relevant to the future
researchers and students of economics, business administration,
accounting and other social and management sciences as well as the
legislations which will also benefit immensely from this research
because it will form basis of tax policy formation, implementation and
administration.
1.7 SCOPE OF THE STUDY
This research is premised
on obtaining evidence on the ethics of tax evasion, by obtaining
responses from business owners, professional bodies, tax officials, the
federal board of inland revenue, organizations and others in Akwa Ibom
state, thus the study was restricted to some selected local governments
in Akwa Ibom state.
1.8 DEFINITION OF TERMS
TAX EVASION: An
illegal practice where a person, organization or corporation
intentionally avoid paying his or her true tax liability.
TAX ETHICS: It is the rule and regulations governing or guiding the payment of tax.
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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---
