TAX ADMINISTRATION IN NIGERIA; AN EVALUATION OF TAX EVATION AND AVOIDANCE: A CASE STUDY OF LAGOS STATE NIGERIA

Abstract

This study aims to evaluate the causes and effects of tax evasion and avoidance in Lagos state and proffering solution to the menace of these tax irregularities. The total number of one hundred and twenty seven (127) was used to analyze the opinion of eligible tax payers in Lagos state. The hypothesis were tested on the relationship between the tax evasion and tax avoidance and the administration of taxation by the government and the relationship between tax evasion and tax avoidance and the tax rat e. Statistical package for social science (SPSS) was employed in analyzing the questions in the questionnaire and chi - square was used to test the hypothesis . The study revealed tax administration in the country with particular reference to Lagos State is very inefficient and ineffective, and there is no adequate information on the tax payers in the state. Hence, some people can hide from their tax liabilities. It was also discovered that there is a significant relationship between tax evasion and tax avoidance and the revenue of government and the tax rate.