Abstract
Amount of taxes serves as life blood for government. This paper aims to recognize reasons/causes of tax avoidance and evasion in Pakistan. Relationship between variables of reasons/causes of tax avoidance and evasion are also examined. A questionnaire is developed after reviewing literature to collect responses. Data are analyzed using percentages, arithmetic mean, standard deviation, variance, central limit theorem, cumulative normal distribution calculator, factor analysis, and correlation technique. Results indicate that all variables of reasons/causes of tax avoidance and evasion in Pakistan are correct. Furthermore, there exists a highly significant positive relationship between individual variables of reasons/causes of tax avoidance and evasion in Pakistan at 100% significance level.
Keywords
- Tax Evasion Search this journal for Tax Evasion (opens in a new tab)
- Tax Avoidance Search this journal for Tax Avoidance (opens in a new tab)
- Causes Search this journal for Causes (opens in a new tab)
- Central Limit Theorem Search this journal for Central Limit Theorem (opens in a new tab)
- Pakistan Search this journal for Pakistan (opens in a new tab)
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Copyright (c) 2012 Muhammad Muazzam Mughal, Muhammad Akram (Author)

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Keywords
- Tax Evasion Search this journal for Tax Evasion (opens in a new tab)
- Tax Avoidance Search this journal for Tax Avoidance (opens in a new tab)
- Causes Search this journal for Causes (opens in a new tab)
- Central Limit Theorem Search this journal for Central Limit Theorem (opens in a new tab)
- Pakistan Search this journal for Pakistan (opens in a new tab)
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