Abstract
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.
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.
Keywords:
Personal Income Tax
Tax Revenue
Tax Evasion
Government Accountability
infrastructural development
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