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Oil has been the main source of revenue in Nigeria while the internally generated revenue (IGR) has taken the second position, more so it is a panacea for state development. Many states and local governments depend on their monthly allocations from the central vault to carry out their businesses. Studies were carried out on the tax evasion basically to increase internally generated revenues of Nigeria through enforcement of immediate and constant payment of tax by cooperate citizens and organizations. This research is very crucial by determine the causes of tax evasion and how to solve the problem. Both primary and secondary data were connected, the research instrument used in collecting the data is questionnaire, oral interview and others through consultation of text books, related journals and magazines. We could observed that the problem facing IGR increasement in Nigeria especially through adequate tax payment cannot be overlooked, so as to persuade the government to improve on providing qualified tax officials and provide necessary facilities needed for administration of tax.
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