EFFECTS OF TAX EVASION ON REVENUE GENERATION

Abstract

The main objective of this study is to identify the effects tax evasion on revenue generation in Jigawa state. A case study of Jigawa state Board of Internal Revenue Service. The study employed survey design. The population of the study comprised of twenty five (25) staffs in Jigawa state Board of internal revenue service, Dutse head office. The study sample size comprises of fourteen (14) staff out of the total population under the study. Questionnaire method was used in collecting data from the respondents and the data was presented and analyzed using five point linker scales. The result of the findings reveals that tax evasion has significance effect on government revenue generation in Jigawa state. The study also reveals that inequitable distribution of amenities among citizens, high tax rate, lack of strict penalty on tax evaders, low transparency and accountability of public funds are the main causes of tax evasion in Jigawa state. Finally, the study recommended that Jigawa state government should block all loopholes which lead to tax evasion so as to promote increase in revenue generation that will boost the economic growth in the long run.