The ethics of tax evasion perceptual evidence ABSTRACT
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.
TABLE OF CONTENTS
Title page – – – – – – – –
Approval page – – – – – – – – ii
Certification – – – – – – – – iii
Dedication – – – – – – – – iv
Acknowledgement – – – – – – – v
Abstract – – – – – – – – vi
Table of Contents – – – – – – – vii
List of tables – – – – – – – – viii
CHAPTER ONE – INTRODUCTION
1.1 Historical background to the study – – – – 1
1.2 Statement of the Problems – – – – – 4
1.3 Objective of the study – – – – – – 5
1.4 Research Questions – – – – – – 5
1.5 Research Hypothesis – – – – – – 6
1.6 Significance of the study – – – – – 6
1.7 Scope of the Study – – – – – – 7
1.8 Definition of Terms – – – – – – 7
CHAPTER TWO – LITERATURE REVIEW
2.1 Empirical investigation of tax evasion – – – 8
2.2 Overview of taxation system in Nigeria – – – 10
2.3 Taxation as a tool for fiscal policy – – – – 13
2.4 Problem of effective tax administration in Akwa Ibom
State – – – – – – – – – 16
2.5 Tax administration bodies in Nigeria – – – – 19
2.6 Objective of taxation – – – – – – 19
2.7 Tax effects – – – – – – – – 22
2.8 Agents of tax administration – – – – – 23
2.9 Three opinions on the ethic of tax evasion – – 24
2.10 Reasons for tax evasion – – – – – 26
2.11 Forms of tax evasion – – – – – – 27
2.12 Comparison of tax evasion and tax avoidance – – 29
2.13 Different between tax avoidance and tax evasion – 30
CHAPTER THREE – RESEARCH METHODOLOGY
3.1 Research Design – – – – – – – 34
3.2 Sources of data – – – – – – – 35
3.3 Area of the study – – – – – – – 35
3.4 Population of the study – – – – – – 35
3.5 Sampling size determination and sampling technique
– – – – – – – – – – 36
3.6 Reliability Test – – – – – – – 37
3.7 Validity Test – – – – – – – 38
3.8 Method of data analysis – – – – – 38
3.9 Decision criterion for validation of hypothesis – – 40
CHAPTER FOUR – RESULT
4.1 presentation of data – – – – – – 41
4.2 Test of Hypothesis – – – – – – 52
CHAPTER FIVE – SUMMARY, CONCLUSION AND RECOMMENDATION
5.1 Summary – – – – – – – – 61
5.2 Conclusion – – – – – – – – 62
5.3 Recommendations – – – – – – 62
References
Questionnaire
LIST OF TABLES
Table 4.1 shows questionnaire administered – – – 41
Table 4.2 Analysis of sex respondents – – – – 42
Table 4.3: Analysis to know if local government
really maintain tax department? – – – – 43
Table 4.4:- Analysis to know, if the management uses tax
funds for decision making in their local government
area. – – – – – – – – 44
Table 4.5:- Analysis to know whether people agree to pay
tax in their local government or not. – – – 45
Table 4.6:- Analysis to show how often do people pay tax in
their local government. – – – – – 46
Table 4.7:- Analysis to show whether tax evasion is ethically
justifiable in their local government area? – – 47
Table 4.8:- Analysis to show whether government is really making
use of the tax paid by the tax payer for development? – – – – – – – – – 48
Table 4.9: Analysis to show whether governments take
actions on people that are practicing tax evasion. – 49
Table 4.10:- Analysis to know what people think is the main reason
for tax evasion in their local government. – 50
Table 4.11:- Analysis to show whether their local government
keep proper tax record? – – – – 51
4.11a: Question 7 and 11 in the questionnaire will be used to test for the hypothesis stated above – – 52
Table 4.11b: Table showing computed value of X2
hypothesis I – – – – – – 54
Table 12a – – – – – – – – – – 55
Table 4.12b: Table showing computed value of X2
hypothesis III – – – – – – 57
Table 13a: Question 8 and question 15 in the questionnaire
10
will be used to test for the hypothesis stated above. 58
Table 13b- – – – – – – – – – 60
CHAPTER ONE
1.1 INTRODUCTION
The word tax first appeared in the English language only in the 14th century, it is derived from the Latin word taxare, which means to “Assess” before that, English used the related word task derived from old French, for a while task and tax were both in common use, the first requiring labour, and the second money.
In the Stone Age, tax was collected in Nigeria long before the coming of Europeans; it was collected.
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