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

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@article{1704813,
      author = {Dr. Isoso Monday Chukwugeku Ph.D., James Ochuko Ichide Ph.D.},
      title = {The Effects of Personal Income Tax Evasion on Socio-economic Development of Nigeria},
      journal = {Iconic Research And Engineering Journals},
      year = {2023},
      volume = {7},
      number = {2},
      pages = {237-244},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1704813.pdf},
      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.},
      keywords = {Personal Income Tax, Taxation, Economic Development.},
      month = {August},
  }