An Examination of Tax Leakages in Government Tax Rrevenues: The Case of Nigeria.

Simple item page
dc.contributor.authorOtusanya, O.J
dc.contributor.authorArowomole, S.S.A
dc.contributor.authorAdeyeye, G.B
dc.date.accessioned2017-10-17T07:07:05Z
dc.date.available2017-10-17T07:07:05Z
dc.date.issued2013
dc.descriptionTo access the full text of this article, kindly contact the University Librarian- Dr. Olukemi Fadehan via the administrators: Dr. Yetunde Zaid (yzaid@unilag.edu.ng) or Dr. Christopher Okiki (cokiki@unilag.edu.ng) of the University of Lagos Library.en_US
dc.description.abstractTax evasion, tax avoidance and fiscal corruption are actions, decisions and policies of individuals and corporate bodies which inhibit economic development in developing countries. As a consequence, the revenue intended for development is unpaid, evaded or avoided, or even diverted, into private hands by various actors in the tax administration system in Nigeria. This paper therefore uses structuration theory and theories from political economics in order to explore and understand the dynamics of individual behaviour in this context. The evidence shows that the culpability of corporations, professionals (namely accountants, tax experts and bankers) and of government agencies in respect of these antisocial behaviours has been responsible for reducing government revenues and consequently the government’s ability to provide the infrastructures needed for Nigeria’s social and economic development. The paper therefore argues for radical reform in order to minimise the attendant problems created by the anti-social behaviours of the actors and enabling structures involved.en_US
dc.identifier.citationOtusanya, O.J; Arowomole, S.S.A; Adeyeye, G.B (2013), An Examination of Tax Leakages in Government Tax Rrevenues: The Case of Nigeria. International Journal of Economics and Accounting, vol. 4 (1).en_US
dc.identifier.issnhttps://doi.org/10.1504/IJEA.2013.050594
dc.identifier.issnhttp://www.inderscienceonline.com/doi/abs/10.1504/IJEA.2013.050594
dc.identifier.issn2041-868X
dc.identifier.issn2041-8698
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2332
dc.language.isoenen_US
dc.subjectFiscal Corruptionen_US
dc.subjectMultinational companiesen_US
dc.subjectDevelopment,en_US
dc.subjectTax avoidanceen_US
dc.titleAn Examination of Tax Leakages in Government Tax Rrevenues: The Case of Nigeria.en_US
dc.typeArticleen_US
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
An examination of tax leakages in government tax revenues the case of Nigeria .pdf
Size:
362.21 KB
Format:
Adobe Portable Document Format
Description:
Abstract
Download
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
Accounting-Scholarly Publications