A well-functioning society, such as a state or nation’s government, owes its subjects a number of essential obligations. These promises take the form of providing basic social amenities, such as clean water, accessible healthcare, secure and functioning roads, and protection for people and their property. The people are accountable to the government for paying taxes and other levies on their behalf. In light of these facts, the government collects taxes from the people to pay for the fulfillment of the aforementioned duties. Tax evasion is widespread in Borno State, and Nigerians have a negative perception of the state’s ability to generate domestic money.

The National Bureau of Statistics (NBS), 2014, reports that N2, 444,613,205.43 was the entire amount of domestically produced revenue for the year 2012. Tax evasions happened, especially among certain Nigerians who hid behind dubious tax officials. Borno State government revenue is being seriously impacted by tax irregularities, according to Olabisi (2010), who argued that the Nigerian tax system is not effective and efficient in its entirety because there is no database of all taxable persons, the system in place for the assessment and collection of taxes is insufficient, and there are no firm measures in place.

By allowing for loopholes, dishonest tax officials, a lack of proper data, and a number of other problems, the existing tax system has made the situation worse. However, decreasing the tax rate is not the ideal solution to the problem since some people would still try to cheat the system.

Regardless of their rates, taxes. This study is urgently needed in order to reawaken Nigerians’ awareness of the effects of tax evasion dependence on revenue generation in Borno state and to take into account the significant financial and human resources committed by the government in an effort to increase the reach of the tax database.

Nigerians believe that paying income taxes helps the government gather more money in taxes at the cost of their work. Recently, a number of Nigerians have voiced concern over the issue of tax evasion and its effects on the nation’s economy and income generation. Due to growing concern about the scope of tax evasion, several research in different countries have been conducted on the amount of unreported income and the factors influencing this phenomenon, especially in developing economies.

The enforcement system for Nigerian tax rules seems to be so weak that people might simply get around it. It is evident that the Nigerian tax system has elements that often enable economic operators to evade paying taxes. One of the defenses offered in the literature on taxes is that the Nigerian government mainly concentrates on collecting money and only very seldom utilizes tax revenue to build social facilities for the benefit of taxpayers (Ogbonna, 2012). The lack of openness and clarity in the process of producing tax income and its expenditure on nearly equivalent construction projects are only two of the concerns that require more scrutiny.

According to studies by Ross and McGee (2012), Yalama and Gumus (2013), Gupta (2009), Mughai and Akram (2012), Abbasi and Heidarymadi (2012), and Hove (2012), economic considerations, domain factors, administrative factors, and other factors strongly affected tax evasion behavior (2013).

The study discovered that attitudes on the justification of tax evasion did differ according on demographic variable factors. Also, they argued that the respondent’s place of residence, gender, occupation, and educational background are the key determinants of tax evasion. Studies by Sylvester (2016), Abiola and Asiweh (2012), Obafemi (2014), Olabede (2012), Onyeka and Nwankwo (2016), and Adebisi and Gbegi (2013) concentrated more on the causes of tax evasion in Nigeria; however, their claims were still supported by studies by Sylvester, Abiola, and Asiweh, Obafemi, and Obafemi and Gbegi. However, studies conducted at the state level in Nigeria by Angahar and Alfred (2012) Enahoro and Jayeola (2012), Wambai (2013), Jamala et al (2013), Akinyomi and Okpala (2013), Asur and Nkereuwum (2013), Imam et al (2014) Chukwudi (2016) Mansur (2016), and others found that; low quality of the service in return for tax paid, tax system and view of fairness, low transparency and answerability of government officials The findings’ apparent lack of consensus is one of the topics that needs to be examined.


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