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ABSTRACT
The purpose of this study was to investigate the perception
of tax evasion to the payment of tax on ethical reasons. A case study of some
selected Local Government Area in Akwa Ibom State. Extensive review of the
existing literature was made and relevant information was extracted. The Design
of the study is descriptive field survey and observation method and the study
was conducted at the selected Local Government Area in Akwa Ibom State. The
instrument for data collection is structured questionnaire and the source of
data used was primary and secondary sources. The data collected were analyzed
using Chi-square test (X2). Based on the analysis of this research, the
researcher discovered the following as her data findings, that there is
widespread ethical support for tax evasion, the study showed varying degree of
justification for tax evasion, that tax evasion is ethical sometime and also
found that the perceived government corruption can make respondent to evade
tax. Therefore, until those underlying cause are addressed, tax evasion may
continue to be widespread.
CHAPTER ONE
HISTORICAL BACKGROUND OF THE STUDY
1.1 INTRODUCTION
The word tax first appeared in the English language only in
the 14th century, it is derived from the Latin word tax are, which means to
“Assess” before that, English used the related word task
derived from old French, for a while task and tax were both in common use, the
first requiring labour, and the second money.
In the Stone Age, tax was collected in Nigeria long before
the coming of Europeans; it was collected by the local Chief for the purpose of
administration and defense. Every one was expected to give part of his or her
proceeds from cultivation of land to the state, those who were not cultivating
were required to give their human (labour) sources for public work such as
clearing the bush, digging the pit latrine, wells etc. for the benefit of the
community, as a whole. Failure to render such services usually resulted in loss
of property which might be reclaimed after payment. With the coming of the
Europeans, taxes were collected from individuals through local chief in 1964; a
legislative council was set for the whole country which obliged the regional
council with a large…