CAuSLS Cl 1Ax LvASlCn Ǝ
1Ax AvCluAnCL ln nlCL8lA
Absence of
Ouid Pro
Ouo
¡nequitable
distribution
Misuse
collection
Remoteness
taxpayer
No civic
responsibility
% Absence of ºCuld Þro Cuo"
Ŵ 1he average human belng abhors Lhe paymenL
of LaxŦ nlgerlan people percepLlon of Lax as
obnoxlousŦ
Ŵ SomeLhlng of value glves ln reLurn (by Lhe
CovernmenL% for Lhe Laxes paldŦ
Ŵ 1here ls no guaranLeed compensaLory beneflL
2% lnequlLable dlsLrlbuLlon of amenlLles
Ŵ CovernmenL had been unfalr ln Lhe dlsLrlbuLlon
% ,lsuse or mlsmanagemenL of collecLlon made
Ŵ ,edla reporL abouL how governmenL
funcLlonarles mlsuse Laxpayer moneyŦ
Ŵ Lvldence of wasLage of publlc funds lnflaLed
conLracL prlcesţ voLe for mlnlsLerŦ
4% 8emoLeness of Laxpayer from Lhe governmenL
Ŵ 1he common bellef abouL Lhe naLure of gov
Ŵ nlgerlan has an lnborn blas or haLred agalnsL Lhe
governmenL llves aparL from LaxpayersŦ
Ŵ lallure of Lhe local governmenL councllŦ
% Absence of splrlL of clvlc responslblllLy
Ŵ uue Lo llllLeracy and lgnorance fall Lo undersLand
Lhelr duLy Lo Lhe governmenLŦ
Ŵ 1hey argue LhaL lLs governmenL's problem lf Lhe
counLry ln deflclLŦ
Ŵ Crewa (% found LhaL compleLe evaslon
resulLs from hlgh degree of lnLerŴdlsLrlcL moblllLyŦ
Ŵ lnadequaLe accounLlng record malnLalnedŦ
Ŵ ulrecL dlsplay of Lhe splrlL of unpaLrloLlcŦ
Ŵ Lack of splrlL amongsL nlgerlans ls a ma[or cause
of Lax evaslonŦ
,echanlsm of Lax evaslon
W AcLs of omlsslon and commlsslon
W AcL LhaL render deLecLlon dlfflculLlesť secreLed
wealLh slphoned off Lo forelgn counLrlesţ refuge
soughL ln forelgn bank accounLţ lnvesL abroad Lo
escape local lawŦ
W Clalmlng of flcLlLlous deducLlonsţ Laxpayer sLaLusţ
fleelng Lhe counLryţ fallure Lo keep recordsţ
brlbery and corrupLlon
W SeL up subsldlarles companles ť Lransfer loss of
defuncL company obLalnlng seLŴoff agalnsL proflL
LllLC1 Cl 1Ax LvASlCn
lL wlll have effecL on governmenL revenueţ
generaLes lnvesLmenL dlsLorLlon ln form of
purchased Lhe asseLţ erode moral values and
bulld up lnflaLlonary pressures ( large money
chase few goods%