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LAW AND ECONOMICS OF TAXATION, TAX AVOIDANCE AND TAX EVASION; A NIGERIAN TEMPLATE
ABSTRACT
It has been noted that Tax system in Nigeria has come to play a significant role, as a major source of revenue to the States and Local government by way of imposing tax on tax payers. Law plays a significant role in fulfilling this. However, tax evasion and tax avoidance are important factors to be considered as they affect both the volume and nature of government finances which is the key to economic development. Thus, this article examines the behaviour of taxpayers towards tax evasion and tax avoidance in Nigeria. The article considers the effects of tax avoidance and tax evasion on Nigeria economic development. It recommends that tax authorities should organize educative programme to enlighten tax payers on the different laws guiding the Nigeria tax system, the need for the payment of tax and the effect of non-payment of tax. The article establishes that tax evasion and avoidance is a very serious social menace causing a major setback on Nigeria economic development.
Keywords: Law of Taxation, Nigeria Tax System, Law and Economics, Tax Evasion, Tax Avoidance.