TAX AVOIDANCE ON REVENUE GENERATION

AN EMPIRICAL ANALYSIS OF BORNO STATE BOARD OF INTERNAL REVENUE SERVICE

Authors

  • ISA GARBA Bursary Department, Federal Polytechnic Monguno, Monguno, Borno State-Nigeria. Author
  • MOHAMMED YUSUF Department of Accountancy, Federal Polytechnic Monguno, Monguno, Borno State-Nigeria. Author

Keywords:

Tax Avoidance, Revenue Generation, Taxation, SBIRS, Tax Payers

Abstract

This study examine Tax Avoidance on Revenue Generation: An Empirical Analysis of Borno State Board of Internal Revenue Service.  Primary source of data was used in gathering the required information for the study with the aid of structured closed- open-ended questionnaire.  Purposive sampling technique was used to arrive at a sample size of fifty (50) drawn from the total population of ninety-five (95) respondents. Simple linear regression was employed to predict whether the predictor variable namely, tax avoidance has significant effect or not on the dependent variable, that is, revenue generation. It was found that tax avoidance has significant effect on revenue generation evidence from the state board of internal revenue Maiduguri, Borno State implying that the internally generated revenues drastically fall due to the attitudes of taxpayers’. The study recommends that the State Board of Internal Revenue Service should ensure an enforcement of penalties for tax defaulters, avoidance and these penalties should be made clearer and public. This will create real threat and actual carrying out of audit inspection, inquiry, penalty and punishment for an errant taxpayer. The current tax procedure should be amended to provide for establishment of a professional and independent tax tribunal that could hear matters of fact and law in relation to the assessment under appeal.

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Published

30-04-2024

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Articles

How to Cite

ISA GARBA, & MOHAMMED YUSUF. (2024). TAX AVOIDANCE ON REVENUE GENERATION: AN EMPIRICAL ANALYSIS OF BORNO STATE BOARD OF INTERNAL REVENUE SERVICE. Journal of Management Science and Career Development, 4(7). https://ssaapublications.com/sjmscd/article/view/216

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