Page 1 – 15 | Abdullahi Bala Ado, Amir Mani, Kuwata Goni, Umar Aliyu Mustapha

DOI: 10.30690/ijassi.23.01


This study examines tax evasion and its determinants in Nigeria. A survey using questionnaires was carried out, where 50 questionnaires were administered to examine the opinion and perceptions of civil servants (Tax Administrators) in Nigeria towards tax evasion, through the use of a branch of the Federal Inland Revenue Service (FIRS) as a case study. Hypotheses were tested to measure the relationship between tax laws, public governance, tax rates and amount of tax evading determinants in Nigeria. The Taro Yamani’s sampling sizing method and Karl Pearson’s chi-square method of data analysis were adhered to, which produced a swift and reliable data. This study therefore recommends that; Assets declaration & whistle-blowing policy used in fighting corruption by the current President Muhammadu Buhari’s administration should be extended to the Federal Inland Revenue Service (FIRS). It also recommends that there should be modifications and reviews of tax laws and tax rates. Also, the tax administrators should device a means whereby tax orientation will be a routine duty to taxable subjects.

Keywords: Tax Evasion, Tax Administrators, Public Governance, Determinants, Tax Orientation.

Download FULL Textpdf download