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Tax noncompliance is a range of activities that are unfavorable to a government's tax system. This may include tax avoidance, which is tax reduction by legal means, and tax evasion which is the illegal non-payment of tax liabilities. The use of the term "noncompliance" is used differently by different authors. Its most general use describes non-compliant behaviors with respect to different institutional rules resulting in what Edgar L. Feige calls unobserved economies. Non-compliance with fiscal rules of taxation gives rise to unreported income and a tax gap that Feige estimates to be in the neighborhood of $500 billion annually for the United States.
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References
- ↑ "FIRS asks taxpayers to take the opportunity of a 30-day window for issuance of their tax clearance certificate - Pulse Nigeria". pulse.ng. Archived from the original on 2021-06-24. Retrieved 2020-02-15.
- ↑ "FIRS". firs.gov.ng. Archived from the original on 2020-02-15. Retrieved 2020-03-01.
- ↑ "FIRS Profile". www.firs.gov.ng. Archived from the original on 2019-12-10. Retrieved 2020-02-16.
- ↑ "IGP devises mechanism to look into complaints about non-registration of FIRs | Islamabad | thenews.com.pk | Karachi". thenews.com.pk. Retrieved 2020-02-15.
- ↑ "Basic Principles Of Taxation In Nigeria". mondaq.com. Retrieved 2020-02-15.
- ↑ George Ibenegbu. "Federal Inland Revenue Service board of directors ▷ Legit.ng". legit.ng. Retrieved 2020-02-15.
- ↑ "Knocks, kudos over new FIRS helmsman". Daily Trust. Retrieved 2020-02-15.
- ↑ "FIRS Federal Inland Revenue Service: Their Offices And Functions In Nigeria". GMPOSTS. Retrieved 2020-02-15.
- ↑ Taiwo Oyedele (2020-01-02). "Agenda for the new FIRS Leadership" (PDF). pwc.com. Retrieved 2020-02-15.
- ↑ "Proper exercise of the powers of FIRS to freeze defaulting taxpayers' accounts". Businessday NG. Retrieved 2020-02-15.
- ↑ "Proper Exercise Of The Powers Of The FIRS To Freeze Defaulting Taxpayers' Accounts And Appoint Banks As Tax Collecting Agents :: Grey Matter // Banwo & Ighodalo". banwo-ighodalo.com. Retrieved 2020-02-15.
- ↑ "Workers protest proposed transfer of Stamp Duty collection to FIRS". Businessamlive. Retrieved 2020-02-15.