Effect of Personal Income Tax Evasion on Infrastructural Development and Government Accountability in Plateau State of Nigeria

This study examined the effect of personal income tax evasion on Infrastructural development and government accountability in Plateau State of Nigeria. The study used a survey design. Using Taro Yamane (1967) sample size determination, the sample size for the study was 396 for a population of 42,421. The data for the study were obtained through the administration of a structured questionnaire adopted with modifications from previous research. The data was analysed using multiple regression technique. The results indicate that personal income tax evasion is significantly and negatively associated with adequate infrastructural development and government accountability. The results further indicated that the current level of infrastructural development in Nigeria is inadequate, and that Nigerians have reduced trust in the governmental structures in the country. It was recommended that government should increase the security infrastructure in the country in order to guarantee safety of lives and property and the government needs to be fully accountable to the citizens with respect to disclosure of information. This will ensure a restoration of public trust accountability in government.