TAX DELINQUENCIES AND ITS IMPACTS ON TAX ADMINISTRATION IN NIGERIA

Abstract

The concept of ‘Tax delinquencies’ on its own is a specie of criminal tax offences and other infractions committed by tax payers against tax authorities. Tax delinquencies are deliberate tax evasion and avoidance related devices by the tax payers principally meant to mislead the appropriate tax authority in other to escape tax liability.1 Both tax evasion and avoidance Constitute the greatest impediment to revenue generation in Nigeria through taxation thereby denying government at all levels the much desired funds for development. This work therefore examines the nature, causes, effects of tax evasion and avoidance on tax administration in Nigeria, measures put In place to curtail the menace and proper recommendations.