ASSESSMENT OF TAX REFORM AND ITS EFFECT ON TAX EVASION AND TAX AVOIDANCE IN ADAMAWA STATE USING ANALYTICAL HIERARCHY PROCESS

Taxation remains a critical instrument for revenue generation and economic development. However, persistent tax evasion and avoidance undermine effective revenue mobilization, especially at the sub-national level. This study assesses the impact of tax reforms on tax evasion and tax avoidance within the Adamawa State Board of Internal Revenue (ASBIR) between 2010 and 2024. The Analytic Hierarchy Process (AHP), a multi-criteria decision-making tool, was employed to evaluate and prioritize reform measures based on expert judgments. Primary data were obtained through structured questionnaires administered to tax administrators, auditors, and policymakers, while secondary data were sourced from ASBIR reports and relevant literature. The study focused on five key reform dimensions: incentives and penalty structures, policy and legislative changes, taxpayer education and awareness, digitalization and automation, and tax administration and enforcement. Findings reveal the relative effectiveness of these reforms in curbing tax evasion and avoidance while highlighting challenges such as weak enforcement and limited taxpayer compliance. The study provides recommendations for strengthening tax administration in Adamawa State and demonstrates the usefulness of AHP in evaluating complex policy interventions.