International records / OpenAlex research

Effect of Personal Income Tax Evasion on Infrastructural Development and Government Accountability in Plateau State of Nigeria

This study examined the effect of personal income tax evasion on Infrastructural development and government accountability in Plateau State of Nigeria. The study used a survey design. Using Taro Yamane (1967) sample size determination, the sample size for the study was 396 for a population of 42,421. The data for the study were obtained through the administration of a structured questionnaire adopted with modifications from previous research. The data was analysed using multiple regression technique. The results indicate that personal income tax evasion is significantly and negatively associat…