General Perception of Self Employed Nigerian on Tax Aviodance and Evasion A Study of Anambra and Delta State

The aim of this study is to study the range of tactics used by various self employed Nigerian in tax avoidance and evasion scheme. To achieve these objectives, we examine literature on the aforementioned issues and questionnaire was draft base on the research question and hypothesis formulated. The statistical tools of Spearman Rank Order Correlation was used to estimate the correlations of the sampled groups in two state of the federations, Anambra and Delta, and relationships between tax avoidance and evasion and the independent variables. Results reveal that respondents are of the opinion that tax evasion is ethical sometimes, and that significant relationship exists between the ethical view, mode of tax administration and cultural practices of the self employed and tax avoidance and evasion. It is therefore recommended that authorities should constantly review tax rates to reflect prevailing economic realities, be accountable, and ensure that necessary assistance is provided at all times to self employed in terms of incentive. Onakeke, Newman "General Perception of Self Employed Nigerian on Tax Aviodance and Evasion; A Study of Anambra and Delta State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-3 , April 2020, URL: https://www.ijtsrd.com/papers/ijtsrd30381.pdf