IDEAS home Printed from https://ideas.repec.org/a/ris/jotaed/021991.html

Ethical, Legal Perspectives and Tax Evasion and Avoidance in Nigeria

Author

Listed:
  • OLAOWO Rasak Olatunde

    (University of Benin, Benin City, Edo State, Nigeria. Email: olatunde.olaowo@uniben.edu)

  • EKE Robert Ike

    (Wellspring University, Edo State, Nigeria. Email: robert.eke@wellspringuniversity.edu.ng)

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.

Suggested Citation

  • OLAOWO Rasak Olatunde & EKE Robert Ike, 2025. "Ethical, Legal Perspectives and Tax Evasion and Avoidance in Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 24(1), pages 19-42, March.
    • Handle: RePEc:ris:jotaed:021991
    as

    Download full text from publisher

    File URL: https://jted.citn.org/home/journalvolume/28
    Download Restriction: no
    File URL: https://jted.citn.org/home/journalvolume/28
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:jotaed:021991. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniel Akanbi (email available below). General contact details of provider: https://edirc.repec.org/data/citnnea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.