An Empirical Analysis of Tax Leakages and Economic Growth in Nigeria

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dc.contributor.authorAdedeji, T.O
dc.contributor.authorOboh, C.S
dc.date.accessioned2018-09-14T14:49:10Z
dc.date.available2018-09-14T14:49:10Z
dc.date.issued2012
dc.descriptionStaff Publicationsen_US
dc.description.abstractThe government has for the umpteenth time complained of the widespread incidence of tax avoidance and evasion in the country as companies and other taxable persons employ various tax avoidance devices to escape or minimize their taxes or deliberately employ fraudulent ways and means of evading tax altogether, sometimes with the active connivance of the tax officials. This paper empirically examined the economic implication of tax leakages on the Nigerian economy. A survey research design was adopted and responses were obtained through the use of a well structured questionnaire administered to 185 respondents. Findings from the empirical analysis using Kendall’s w-test and Chisquare test statistics reveal that tax evasion and avoidance have adversely affected economic growth and development in Nigeria, and also, that lack of good governance is the basis for which tax leakages activities is perpetrated. The study therefore recommends that the government should embrace and promote good governance so as to encourage voluntary compliance of tax liability by the citizenry.en_US
dc.identifier.citationAdedeji, T.O and Oboh, C.S (2012) An Empirical Analysis of Tax Leakages and Economic Growth in Nigeria. European Journal of Economics, Finance and Administrative Sciences, 48en_US
dc.identifier.issn1450-2275
dc.identifier.urihttp://www.eurojournals.com/EJEFAS.htm
dc.identifier.urihttps://www.researchgate.net/.../287463677_An_empirical_analysis_of_tax_leakages_an...
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/3081
dc.language.isoenen_US
dc.subjectTax avoidanceen_US
dc.subjectEconomic growthen_US
dc.subjectGood governanceen_US
dc.subjectTax liabilityen_US
dc.titleAn Empirical Analysis of Tax Leakages and Economic Growth in Nigeriaen_US
dc.typeArticleen_US
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