Wednesday, 22 March 2017

THE ETHICS OF TAX EVASION; PERCEPTUAL EVIDENCE FROM NIGERIA A CASE STUDY OF SOME SELECTED LOCAL GOVERNMENT AREA IN AKWA IBOM STATE



The 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 questionnaire and the source of data used was primary and secondary sources. The data collected were analyzed using Chi-square  test  (X2 ).  Based  on  the  analysis  of  this  research,  the researcher discovered the following as her data findings, that there is widespread ethical support for tax evasion, the study showed varying degree  of  justification  for  tax  evasion,  that  tax  evasion  is  ethical sometime and also found that the perceived government corruption can make respondent to evade tax. Therefore, until those underlying cause are addressed, tax evasion may continue to be widespread. 

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