Sylvester Nwigwe Ogbueghu


A widely held opinion/views have it that the taxable adults and establishments in Nigeria, evade and avoid tax payment, hence depriving the government of revenue. The choice of this research topic therefore, is because of the ever increasing need to increase the internally generated revenue of States in Nigeria to enable her provide her citizens with adequate social and economic amenities without resorting to statutory allocation and external loan or funding. However tax evasion and avoidance do exist as observed but it is very difficult to know the exact figures being evaded and avoided. It was observed that poor fiscal policies, government, and tax payers attitude, and the administrative loophole and inefficiency are the causes of tax evasion and avoidance. It was therefore concluded that evasion and avoidance of tax have reduced government revenue so drastically in Nigeria. Based on the above observation, policy recommendations were put forward to reduce the cases of tax evasion and avoidance in Nigeria.

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