Evaluating The Economic Impact Of Tax Avoidance And Evasion On Personal Income Tax Administration
Evaluating The Economic Impact Of Tax Avoidance And Evasion On Personal Income Tax Administration
Author(s): Yusuff Taofiq Olasunkanmi, Abies Princess Ogieriakhi, Olusola Gabriel Oladapo, Paschal Chigozie Ibegbulem, John Oluwademilade Adewumi, Kesiena Jennifer Esegine, Aderibigbe Tope Adetola, Uchechukwu Ohaeri EmmanuelSubject(s): National Economy, Business Economy / Management, Micro-Economics, Public Finances, Accounting - Business Administration, Socio-Economic Research
Published by: Altezoro, s. r. o. & Dialog
Keywords: Tax Avoidance; Tax Evasion; Personal Income Tax Administration; Tax Compliance; Revenue Generation;
Summary/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.
Journal: Traektoriâ Nauki
- Issue Year: 11/2025
- Issue No: 1
- Page Range: 2010-2017
- Page Count: 8
- Language: English
