Cover Image

The determinants of tax evasion in Gomba state Nigeria

Tax evasion is among the major societal problems inhibiting development in developing countries. Literature exposes that tax evasion also denote some of the difficulties in raising revenue in Nigeria.This study assessed the determinants of tax evasion in Gombe state (a state in Nigeria). The study w...

Full description

Saved in:
Bibliographic Details
Main Authors: Mansor, Muzainah, Gurama, Zakariya’u
Format: Article
Language:English
Published: EconJournals 2016
Subjects:
HJ Public Finance
Online Access:http://repo.uum.edu.my/21495/1/IJEFI%206%20S7%202016%20165-170.pdf
http://repo.uum.edu.my/21495/
http://www.econjournals.com/index.php/ijefi/article/view/3601
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.repo.21495
record_format eprints
spelling my.uum.repo.214952017-04-05T07:31:55Z http://repo.uum.edu.my/21495/ The determinants of tax evasion in Gomba state Nigeria Mansor, Muzainah Gurama, Zakariya’u HJ Public Finance Tax evasion is among the major societal problems inhibiting development in developing countries. Literature exposes that tax evasion also denote some of the difficulties in raising revenue in Nigeria.This study assessed the determinants of tax evasion in Gombe state (a state in Nigeria). The study was conducted through a survey research design.A questionnaire was used to gather primary data from 303 randomly selected public and private sector personal taxpayers in Gombe.The results of the analysis show that tax system, income level and education level have significant positive relationship with tax evasion.On the other hand, tax rate and corruption (CR) have positive but insignificant relationship with tax evasion.This study recommends that necessary measures should be taken by the tax authority to improve revenue collection and reduce tax evasion. It is also proposed that campaign against CR, public enlightens on tax matters and revision of tax processes should be undertaken. EconJournals 2016 Article PeerReviewed application/pdf en cc4_by http://repo.uum.edu.my/21495/1/IJEFI%206%20S7%202016%20165-170.pdf Mansor, Muzainah and Gurama, Zakariya’u (2016) The determinants of tax evasion in Gomba state Nigeria. International Journal of Economics and Financial Issues, 6 (S7). pp. 165-170. ISSN 2146-4138 http://www.econjournals.com/index.php/ijefi/article/view/3601
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Mansor, Muzainah
Gurama, Zakariya’u
The determinants of tax evasion in Gomba state Nigeria
description Tax evasion is among the major societal problems inhibiting development in developing countries. Literature exposes that tax evasion also denote some of the difficulties in raising revenue in Nigeria.This study assessed the determinants of tax evasion in Gombe state (a state in Nigeria). The study was conducted through a survey research design.A questionnaire was used to gather primary data from 303 randomly selected public and private sector personal taxpayers in Gombe.The results of the analysis show that tax system, income level and education level have significant positive relationship with tax evasion.On the other hand, tax rate and corruption (CR) have positive but insignificant relationship with tax evasion.This study recommends that necessary measures should be taken by the tax authority to improve revenue collection and reduce tax evasion. It is also proposed that campaign against CR, public enlightens on tax matters and revision of tax processes should be undertaken.
format Article
author Mansor, Muzainah
Gurama, Zakariya’u
author_facet Mansor, Muzainah
Gurama, Zakariya’u
author_sort Mansor, Muzainah
title The determinants of tax evasion in Gomba state Nigeria
title_short The determinants of tax evasion in Gomba state Nigeria
title_full The determinants of tax evasion in Gomba state Nigeria
title_fullStr The determinants of tax evasion in Gomba state Nigeria
title_full_unstemmed The determinants of tax evasion in Gomba state Nigeria
title_sort determinants of tax evasion in gomba state nigeria
publisher EconJournals
publishDate 2016
url http://repo.uum.edu.my/21495/1/IJEFI%206%20S7%202016%20165-170.pdf
http://repo.uum.edu.my/21495/
http://www.econjournals.com/index.php/ijefi/article/view/3601
_version_ 1644283253608153088
score 13.211869

Similar Items