Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

ETHICAL, LEGAL PERSPECTIVES AND TAX EVASION AND AVOIDANCE IN NIGERIA

Description

ETHICAL, LEGAL PERSPECTIVES AND TAX EVASION AND AVOIDANCE IN NIGERIA

Authors

OLAOWO, Rasak Olatunde and EKE, Robert Ike

Abstract

The association between ethical beliefs, legal frameworks, tax literacy, tax evasion, and avoidance practices in Nigeria were examined in this research. Out of the 677 participants in the study, 144 respondents were selected using the purposive sampling technique. Using regression analysis, correlation matrix, and descriptive statistics, the study revealed significant negative relationships between the independent variables and tax evasion and avoidance. Specifically, it found that ethical beliefs, a robust legal framework, and tax literacy were crucial factors in reducing tax evasion and avoidance. Ethical beliefs significantly impact tax behaviour, with individuals holding stronger ethical values being less inclined to evade taxes. Similarly, a well-structured legal framework, characterized by clear tax laws and penalties, significantly deters tax evasion. Tax literacy also plays a vital role, as individuals with higher tax awareness have the tendency to meet tax requirements. From the outcomes, it was recommended that ethical tax behaviour, legal framework, and public tax literacy should be promoted to foster a more transparent and accountable tax system.

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