Date of Conferral

2022

Degree

Ph.D.

School

Management

Advisor

Richard Dool

Abstract

In Nigeria, tax evasion has been a practice since the beginning of taxation, and it is also a worldwide phenomenon. Using the theory of reasoned action and the technology adoption life cycle as developed, the purpose of this qualitative exploratory case study was to explore how leaders in the manufacturing companies could understand the drivers of tax evasion in manufacturing industries, which may prevent sanctions from tax authorities in Lagos State, Nigeria. Ten manufacturing companies with evidence of properly filed taxes for the past 5 years in Lagos, Nigeria were interviewed, and who have operated business within 5 years and above in Lagos, Nigeria, and has a zero penalty from the tax authorities. Using methodological triangulation, and the five steps of Yin, some of the themes that emerged include effective tax planning at top management level, implementation of tax accountability through financial records, engaging qualified accountants to handle tax matters, embracing cultural accountability to prompt payment of tax, and knowledge of tax sanctions and succession planning. The social change implication includes improved infrastructural development and increased employment opportunities resulting from increased tax revenue collection from manufacturing companies, reduction of the rate of failure for companies as a result of tax sanctions, creation of a knowledge pool for start-ups to have an effective means of tax management, creation of higher revenues for government, as more leaders of manufacturing are more equipped of drivers of tax evasion, making more revenues available to government to create employment, and infrastructural development, and creation of employment in the country as well as lead to improved standard of living.

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