TAX EVASION: CAUSES AND IMPLICATION ON ENUGU STATE GOVERNMENT REVENUE (A STUDY OF ENUGU STATE BOARD OF INTERNAL REVNUE (2011-2021)

The study focused on Tax Evasion: Causes and Implication on Enugu State Government Revenue from 2011-2021. However, specific objectives of the study were to examine the effect of tax evasion on the Enugu State Government internally generated revenue generation, to examine the effect of high tax rate on the Enugu State Government internal generated Revenue generation and to determine the implication of tax avoidance on the Enugu State Government internally generated Revenue. The literature was reviewed along the line of conceptual framework, theoretical framework and empirical review the work makes use of secondary data; the research use ordinary least square method (OLS) for regression Analysis. It was found that Tax evasion has significant effect on the gross domestic product of Nigeria, Company income tax has significant effect on the gross domestic product of Nigeria and customs and excise duties have significant effect on the gross domestic product of Nigeria. The study recommend that: government agencies should effectively devise procedures for the collection of company income tax as it contributes to economic growth as reported in the findings, Government should embark on the strategic pursuit of broadening the economy to enhance economic growth and development and finally, Government agencies should as well ensure timely payment of custom and excise duties as it also contributed positively to economic growth as reported in the findings of the study