Evaluating The Economic Impact Of Tax Avoidance And Evasion On Personal Income Tax Administration

Olasunkanmi, Yusuff Taofiq; Ogieriakhi, Abies Princess; Oladapo, Olusola Gabriel; Chigozie, Paschal Ibegbulem; Adewumi, John Oluwademilade; Esegine, Jennifer Kesiena; Aderibigbe, Tope Adetola; Ohaeri, Uchechukwu Emmanuel

[journal article]

dc.contributor.author	Olasunkanmi, Yusuff Taofiq	de
dc.contributor.author	Ogieriakhi, Abies Princess	de
dc.contributor.author	Oladapo, Olusola Gabriel	de
dc.contributor.author	Chigozie, Paschal Ibegbulem	de
dc.contributor.author	Adewumi, John Oluwademilade	de
dc.contributor.author	Esegine, Jennifer Kesiena	de
dc.contributor.author	Aderibigbe, Tope Adetola	de
dc.contributor.author	Ohaeri, Uchechukwu Emmanuel	de
dc.date.accessioned	2025-02-13T07:55:00Z
dc.date.available	2025-02-13T07:55:00Z
dc.date.issued	2025	de
dc.identifier.issn	2413-9009	de
dc.identifier.uri	https://www.ssoar.info/ssoar/handle/document/99934
dc.description.abstract	This study investigates the effects of tax avoidance and evasion on personal income tax administration, focusing on their impact on revenue generation, administrative efficiency, and compliance. Data were collected from 175 Federal Inland Revenue Service (FIRS) employees in Osun State using a survey design. Key findings revealed a significant positive correlation (r=0.506, p<0.05) between tax avoidance, evasion, and the challenges faced in tax administration. Regression analysis showed that 57.7% of the variability in personal income tax administration is explained by these practices (R² =0.577, F=118.76, p<0.05), emphasising that high tax rates encourage avoidance and evasion (B= 0.65, p<0.05). The study concludes that balanced tax policies, improved enforcement mechanisms, and taxpayer education are essential to curbing non-compliance and enhancing administrative efficiency.	de
dc.language	en	de
dc.subject.ddc	Wirtschaft	de
dc.subject.ddc	Economics	en
dc.subject.other	Tax Avoidance; Personal Income Tax Administration; Tax Compliance; Revenue Generation	de
dc.title	Evaluating The Economic Impact Of Tax Avoidance And Evasion On Personal Income Tax Administration	de
dc.description.review	begutachtet (peer reviewed)	de
dc.description.review	peer reviewed	en
dc.source.journal	Path of Science
dc.source.volume	11	de
dc.publisher.country	MISC	de
dc.source.issue	1	de
dc.subject.classoz	Öffentliche Finanzen und Finanzwissenschaft	de
dc.subject.classoz	Public Finance	en
dc.subject.thesoz	Steuerhinterziehung	de
dc.subject.thesoz	tax fraud	en
dc.subject.thesoz	Steuerflucht	de
dc.subject.thesoz	tax evasion	en
dc.subject.thesoz	Nigeria	de
dc.subject.thesoz	Nigeria	en
dc.rights.licence	Creative Commons - Namensnennung 4.0	de
dc.rights.licence	Creative Commons - Attribution 4.0	en
internal.status	formal und inhaltlich fertig erschlossen	de
internal.identifier.thesoz	10059301
internal.identifier.thesoz	10059302
internal.identifier.thesoz	10035654
dc.type.stock	article	de
dc.type.document	Zeitschriftenartikel	de
dc.type.document	journal article	en
dc.source.pageinfo	2010-2017	de
internal.identifier.classoz	1090303
internal.identifier.journal	1570
internal.identifier.document	32
internal.identifier.ddc	330
dc.identifier.doi	https://doi.org/10.22178/pos.113-11	de
dc.description.pubstatus	Veröffentlichungsversion	de
dc.description.pubstatus	Published Version	en
internal.identifier.licence	16
internal.identifier.pubstatus	1
internal.identifier.review	1
internal.dda.reference	https://pathofscience.org/index.php/index/oai/@@oai:ojs.pathofscience.org:article/3427
ssoar.urn.registration	false	de

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