“You can have a lord, you can have a king, but the man to fear in the tax collector” (Hepker, 1975:15). This inscription was found on a day tablet in Iraq about 3,500 years ago it goes a long way in explaining the reaction of people to the taxation just like simple mention  of the word “tax” beings out the ugly sides of many people scattered all over the world.

 Nigeria at 47 has been a vast disregard and abuse of countless public laws and policies. in almost every issue you turn to, there is a problem awaiting attention. The issue of taxation is no exception. It is no secret that taxation is one of every nations strongest source of revenue, and it’s importance can therefore, never be over emphasized. Nigeria has a population of well over one hundred  million people today, but less than half of this great number respond favourably to this civic responsibility.

The reaction of people is a shocking one  some even result to violence when asked to pay taxes many question are bound to arise and these questions aroused the interest of the researcher in this vital topic. Are we to sympathize with the common man who feels cheated at having to pay taxes or more sensibly recognize the plight of a government that is struggling to keep the nation making on tax revenue which is not forthcoming! How else can the government provide the basic amenities necessary for the use and comfort of it’s citizen!

        Undoubtedly, this research work is timely and its importance cannot be over emphasized, as this is an issue that threaten the continue growth a well-being of our father land, the great giant of Africa i.e Nigeria


The greater majority of the Nigerian population is made up of people who are ready to resort to every means necessary to either pay as the tax as possible, or a better alternative to pay no tax at all. The situation has become so widespread that is secondary scholars today you discover even under graduates and secondary  leaver mapping out strategies to minimize or completely escape taxation. Some revenue collectors have even met with physical resistance and crude man handing in the discharge of their duties.

This state of affairs is very alarming as even the civilized and supposedly enlightened people engage in these practices what could have led to this deplorable state? Why are people so antagonistic and uncivilized when it comes to taxation? Are they justified what effects are they  having on the Nigeria economy? What can be done to save the situation? Can people be motivated to begin to respond favourably what effects are the having on the development of the country in general what does the law say about of? Is it adequate

     these and others are the question that this research work seek to answer as well as proffer suggestion toward finding a lasting solution to the giant assessment of tax evasion and tax avoidance in Nigeria.


        This research work titled “the assessment of tax evasion and tax avoidance in Nigeria” seeks to expose the major consultants facing the administration of taxes in Nigeria and the consequence that these constraints have on the Nigeria economy to identify the evils tax evasion and tax avoidance, as well as identify the forms they take and to suggest  possible solutions to the problem of controlling tax evasion and tax avoidance. It also makes a critical assessment of the adequacy of the legal provision against these evils and further expose how these evils have hindered the department of the nation.

    It is sincerely hoped that this work will arouse the interest of four officials, tax payers a change of attitude and curb these evils that pose a great obstacles in our search for a better nation.


 Taxation is a subject which effect the lives of all men whether directly or indirectly. this invariably means that the society as a whole is affected by taxation in Nigeria, as it strives to achieve its societal goal. It is hoped that this work will help the society come to better understanding and appreciation of the essence of taxation and encourage them to desist from the practices of tax evasion and tax avoidance. Tax officials revenue collects officer also stand to benefit from the suggestion proffered by the researcher. Even the government has plenty to gain from picking some ideas from this work and implementing them since the subject affect all men all  men stand to gain from this work and this create a better nation for all of us.

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