THE CORRELATION BETWEEN MULTIPLE-TAXATIONS AND TAX EVASION, TAX AVOIDANCE AND TAX PAYERS’ OBLIGATION IN LAGOS STATE, NIGERIA

Tanko Mohammed
Kaduna State University, Nigeria
Okpara Enyinna
Nigeria Defence Academy (NDA) Kaduna, Nigeria
Ajape Kayode Mohammed
University of Lagos, Nigeria
ABSTRACT
Nigeria hitherto, referred to as tax haven, has been encumbered in recent years with
reports of unwarranted cases of multiple taxes and levies. In Lagos state, Nigeria, which is the
commercial nerve centre of Nigeria, residents and corporate bodies are groaning under the
burden of multiple taxes. This paper examined the relationship between multiple-taxation and tax
evasion, tax avoidance, with a view to ascertaining the implications on revenue generation of
Lagos State, and tax payers’ obligation. Using the Product Moment correlation Coefficient, the
study concludes that there is a significant degree of correlation between multiple taxation, tax
evasion and tax avoidance.