Taxation is a fundamental mechanism through which governments generate revenue to fund social, economic, and political development. It constitutes a compulsory contribution imposed on individuals and business entities under the jurisdiction of the state, intended to provide social goods, public services, and developmental programmes. Despite the critical role of taxation in sustaining governmental functions and promoting economic growth, tax evasion remains a persistent and complex challenge globally. Often described as a “hydra-headed” problem, tax evasion undermines government revenue, hinders the provision of essential services, and compromises societal development. Understanding the factors influencing taxpayer behavior, including compliance and evasion, is therefore crucial for formulating effective fiscal policies. This study examines the dynamics of tax collection, taxpayer compliance, and the persistent challenge of tax evasion in both developed and developing contexts, with a particular focus on Nigeria. The findings underscore the importance of legal enforcement, public awareness, and effective administrative strategies to enhance compliance and reduce evasion. Addressing these issues is vital for ensuring that taxation fulfills its intended role in promoting equitable development and economic stability
Grace Ifeoma Prof. Okon (Tue,) studied this question.