The study determines the effect of tax evasion and avoidance on personal income tax on small firms in Nigeria. The specific objectives are as follows: to determine the effect of personal income tax avoidance affects the growth of small firms in Nigeria and to ascertain the effect of personal income tax rates and tax evasion on the growth of small firms in Nigeria. Survey research design was adopted and one sample t-test was used to test the formulated hypotheses with aid of SPSS Version 20.0. The study found that personal income tax avoidance has no effect the growth of small firms in Nigeria. Another finding is that personal income tax rates and tax evasion affects the growth of small firms in Nigeria. Based on this, the study recommended among others that emphasis should be on enhancing direct assessment through capturing every eligible tax payer and small firms in the state, as it is only when you know the capacity of your people that you could plan successfully.
personal income, tax avoidance, Tax evasion and the growth of small firms
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