ABSTRACT
THE MAIN AIM OF THIS RESEARCH IS TO LOOK CRITICALLY TO UNDERSTAND THE CAUSES AND EFFECTS OF PERSONAL INCOME TAX EVASION IN THE INFRASTRUCTURAL DEVELOPMENT OF IMO STATE. THIS RESEARCH WORK CONSISTS OF FIVE CHAPTERS CHAPTER WHICH TRIED TO X-RAY THE CAUSES AND EFFECTS OF PERSONAL INCOME TAX IN OWERRI MUNICIPAL L.G.A. CHAPTER TWO TAKES LOOK AT THE CONCEPT AND MEANING OF TAX IN IMO STATE CHAPTER THREE STATE THE METHODS AND PROCEDURES THROUGH WHICH INFORMATION IS GATHERED WHILE CHAPTER FOUR DEALS WITH DATA PRESENTATION ANALYSIS AND TEST OF RESEARCH QUESTIONS. FINALLY THE CHAPTER FIVE WHICH IS THE LAST CHAPTER IS THE CONCLUSION PART OF THE RESEARCH WORK. IT SUMMARIZES ALL THAT IS SAID ABOUT THE TOPIC.
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