英文文献：Real Estate Tax Avoidance and Tax Evasion; Consequences to National Development, Case of Lagos State, Nigeria
英文文献作者：Sinmisola Oyenuga
英文文献摘要：
This paper offers an overview on property tax avoidance and tax evasion and the economy by outlining the factors affecting non-compliance, its consequences on national development and possible remedies. Tax avoidance and tax evasion are issues to be sorted out continuously as they affect both the volume of Government finances which is key to sustainable development. Qualitative and quantitative methods of data collection were adopted. The qualitative approach used was to gain an insight into the tax payer’s attitude to paying tax, behaviours and their expectations from the Government. The quantitative aspect is to have an idea of the statistical and numeric data of the volume of tax collected and losses recorded and other issues involved in tax administration. The survey revealed users’ perceptions and expectations from the Government factors affecting non-compliance, consequences of not paying taxes. This paper will enlighten the populace on the consequences of evading and avoiding taxes and will also expensive on the benefits of paying taxes from the experience of developed countries tax policies. This paper recommends that Government should divert tax funds towards infrastructure provision in order to encourage taxpayers and appropriate professionals should be employed in tax administration.