Observational Study of Tax Compliance and Tax Evasion in Nigeria

This paper summarizes the arguments and counterarguments within scientific discussion on tax evasion. The main purpose of research is to explore how leaders in manufacturing industries could understand drivers evasion companies, which may prevent sanctions from authorities Lagos State, Nigeria. Systematization literary sources approaches for solving problem low revenues indicated presence a significant number relevance this decision that high levels can lead decrease such an extent it will threaten ability Nigerian government finance fiscal measures. Investigation topic carried out following logical sequence: at first stage, analysis taxpayers; compliance attitude developing countries level was conducted. In second factors affecting influencing were summarized analyzed article, economic consequences these processes determined. Methodological tools methods generalization, analysis, synthesis literature, formalization, abstraction. object theories and/or concepts evasion, particular: theory reasoned action technology adoption life cycle. article presents results empirical proved companies deliberately fail submit required return documentation avoid obligations. study empirically confirms theoretically proves list also include other reasons as lack education understanding requirements, process issues, access others. be useful educate sectors engage increase rate overall compliance.