A Survey on Tax Evasion Using Randomized Response Technique

  • Akinola Oladiran Adepetun Department of Statistics, Federal University of Technology, PMB 704, Akure
  • Samuel Odunayo Adeosun Department of Statistics, Federal University of Technology, PMB 704, Akure


Taxation is a tool used by government to raise revenue. It is also used as an instrument of economic and social policy. This paper adopted Randomized Response Technique to estimate proportions of non-compliance of taxpayers in Akure metropolis as well as analysing socio-demographic variables which may affect those proportions. Survey questionnaires were administered on taxpayers in Akure with a view to collecting data from them. The data collected were analysed using z-test. The findings of this study revealed that among the respondents completing the Randomized Response survey instrument, 47.7% admitted tax evasion by trading goods and not reporting it in tax form, 48.7% admitted evasion by excluding some outside income, 49.8% admitted tax evasion by being paid in cash and not reporting it, 43.7% admitted evasion by hiding investment to avoid payment of tax while 43% admitted evasion by cheating on tax whenever the chances arises respectively.

Author Biography

Akinola Oladiran Adepetun, Department of Statistics, Federal University of Technology, PMB 704, Akure
Department of Statistics/Lecturer I


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How to Cite
Adepetun, A. O., & Adeosun, S. O. (2018). A Survey on Tax Evasion Using Randomized Response Technique. Malaysian Journal of Applied Sciences, 3(2), 1-7. Retrieved from https://journal.unisza.edu.my/myjas/index.php/myjas/article/view/106
Research Articles