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Research Article Open access CC BY 4.0

The Effects of Personal Income Tax Evasion on Socio-Economic Development of Nigeria

Isoso, Monday Chukwugeku, Ogbolu, Lucky Mmamefune

Asian Journal of Economics, Business and Accounting · pp. 124–132 · Published 8 Dec 2022

10.9734/ajeba/2022/v22i24900

Abstract

The study examined the effects of personal income tax evasion on socio-economic development of Nigeria. The study adopted ex-post-facto research, secondary data covering a period of 10 years. The data collected were analyzed using multiple regression analysis. From the result of the analysis, result finding evidently shows that personal tax evasion has a significant negative implication for socio-economic development of Nigeria. It was found that there is high rate of evasion among tax pay and this needed to be curbed. Hence, it is recommended that Government should make policies that make it easy for all sundry to pay their tax duties without feeling the burden.

Personal income tax taxation economic development

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