Effect of Tax Evasion on Economic Development of Yobe State, Nigeria

Abdulhamid Ellawule

Abstract


This paper intends to evaluate the effect of tax evasion on the economic development of Yobe state, Nigeria. The importance of tax cannot be overemphasized. Taxes were used to administer the North in the pre-colonial era before oil production in 1958. The current loss of funding by the Nigerian government resulting from fall in oil revenue leads to this question, why is Yobe not generating enough funds through tax to develop the state? This study also intends to find out why is tax revenue that is so far collected are not used to develop the economy of the state in the way it is done in other states like Lagos and Kano? The data for the study is secondary and the research approach is quantitative in which Chi-square is employed for data analysis using Statistical Package for Social Sciences (SPSS), version 20. Based on the objective of the study, it is found out the tax evasion has the significant effect of the economic development of the state. It is recommended among others that the state government should improve the governance and to reduce the insurgency in the state.


Keywords


Tax evasion; Tax administration; Economic development; VAIDS

Full Text:

PDF

References


ABWA. (2009). Accounting technician scheme. Abuja: ABWA Publishers.

Adebisi, J. F., & Gbegi, D. O. (2013). Effect of tax avoidance and tax evasion on personal income tax in Nigeria. American Journal of Humanities and Social Sciences, 1(3), 125-134.

Booysen, F. (2002). An overview and evaluation of composite indices of development. Soc. Ind. Res., 59(2), 115-151.

Changing, M. (n.d.). Cialdini’s six principles of influence. Retrieved from http://changingminds.org/techniques/general/cialdini/cialdini.htm

Deloitte. (2013). Highlights of Nigerian international tax. Retrieved from http://www.ddeloitte.com

Economic Development. (n.d.). Indicators of economic development. Retrieved from http://www.economicsonline.co.uk/Global_economics/Economic_development.html

Fafunwa, A. B. (2005, October 30). Collapse in educational system: Our collective failure. The Guardian.

Fagbemi, T. O., Uadiale, O. M., Noah, A. O. (2010). The ethics of tax evasion: Perception evidence from Nigeria. European Journal of Social Sciences, 17( 3).

Gurama, Z., Mansor, M., & Pantamee, A. A. (2015). Tax evasion and Nigeria tax system: an overview. Research Journal of Finance and Accounting, 6(8).

ICAN (2014a) Introduction to taxation. Institute of Chartered Accountants of Nigeria.

ICAN. (2014b). Advanced taxation. Institute of Chartered Accountants of Nigeria.

Lamb, M., Lymer, A., Freedman, J., & James, S. (2004). Taxation: An interdisciplinary approach to research (p.40). New York: Oxford University Press.

Lambo, E. (2005 October 13 ). Minister decries state of health system. The Guardian.

Lymer, A., & Oats, L. (2010). Taxation policy and practice (16th ed.) Birmingham: Fiscal Publication.

National Human Development Report. (2015, December). Human Security and Human Development in Nigeria.

Ndubuisi, F. (2017, June 30). In new executive order, Osinbajo gives tax defaulters nine months to pay up. ThisDay. Retrieved from http://www.thisdaylive.com/index.php/2017/06/30/in-new-executive-order-osinbajo-gives-tax-defaulters-nine-months-to-pay-up/

Nightingale, K. (2002). Taxation theory and practices (4th ed.). England: England Pearson Education Ltd.

Obaji, C. (2005 October, 19). Nigeria cannot justify N40billion spent on education. The Punch.

Okafor, R. G. (2012). Tax revenue generation and Nigerian economic development. European Journal of Business and Management, 4(19).

Opejobi, S. (2017, June 29). Osinbajo signs executive order on asset declaration. Dailypost. Retrieved from http://dailypost.ng/2017/06/29/breaking-osinbajo-signs-executive-order-asset-declaration/

Owens, J. (2006, October 1). Tax in a boarderles world. The OECD Observer, (257), 10-11

Popoola, N. (2009, January 31). A good tax system will enhance economic development. Punch. Retrieved from: http://www.punchng.com/Articl.aspx?theartic=Art20090131654450#

Sikka, P., & Hampton, M. P. (2005). The role of accountancy firms in tax avoidance: Some evidence and issues. Accounting Forum, 29(3), 325-343

UNDP. (1990). Concept and measurement of human development. Retrieved from http://hdr.undp.org/en/reports/global/hdr1990/

VAIDS Aimed at Correcting Nigeria’s Poor Tax to GDP Ratio. (2017, July 7). Vanguard. Retrieved from http://www.vanguardngr.com/2017/07/vaids-aimed-correcting-nigerias-poor-tax-gdp-ratio-finance-minister/




DOI: http://dx.doi.org/10.3968/10180

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Management Science and Engineering

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.


Share us to:   


Reminder

  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.


We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases:
caooc@hotmail.com; mse@cscanada.net; mse@cscanada.org

 Articles published in Management Science and Engineering are licensed under Creative Commons Attribution 4.0 (CC-BY).

 MANAGEMENT SCIENCE AND ENGINEERING Editorial Office

Address:1020 Bouvier Street, Suite 400, Quebec City, Quebec, G2K 0K9, Canada.

Telephone: 1-514-558 6138
Http://www.cscanada.net Http://www.cscanada.org

Copyright © 2010 Canadian Research & Development Centre of Sciences and Cultures