Thesis Abstract

The study investigated the “Impact of Tax Evasion and Tax Avoidance in Taraba State Board of Internal Revenue Service.” The impact of tax evasion and avoidance in any organization or government is a critical area that needs to be properly and contentiously worked on. The design used in this study is the descriptive survey in which information is collected without changing the environment (i.e., nothing is manipulated). Sometimes these are referred to as “correlational” or “observational” studies. It employs ex-post facto design. It is designed essentially to investigate the impact of tax evasion and tax avoidance in Taraba state board of internal revenue and it involved surveys or interviews to collect the necessary information. Using service delivery as a dependent variable, levels of inflation recorded a significantly positive regression coefficient [B] of 0.624 (Table 8). On the other hand, social infrastructure deficit showed a relatively significant regression coefficient with the highest coefficient value ([B] = 1.738). This result implies that, the impact of tax evasion and tax avoidance can always be felt in the poor deficit of social amenities and structures. The overriding objective of any tax system should be to achieve economic growth and development. As such, the system should allow for stimulation of the economy and not stifle growth. Thus, this study recommends that government policies and measures as it pertain fiscal policies in Taraba state, and should be streamlined to stimulate economic growth and development by ensuring that they are tailored towards growth of the economy.

Thesis Overview