International Journal of Academic Management Science Research (IJAMSR)   Year: 2020 | Volume: 4 | Issue: 9 | Page No.: 176-184 Tax Evasion and Government Revenue Generation: Evidence from Selected States in Southwest Nigeria FOLAYAN, Olubukola Aina DOSUMU, Modupe Adeolu, AMUSA, Amidu Ajani Abstract: This study examined the effects of tax evasion on government revenue generation in selected five states in Southwest Nigeria namely Osun, Oyo, Ogun, Lagos and Ondo states. The objectives of this study was to identify the effects of tax evasion on government revenue generation and suggest ways of minimise the practice and to examine the effects of perceived corruption in government on tax evasion. A structured questionnaire was used to collect data from a sample of eight hundred and fifty (850) respondents who were randomly selected from different five states while secondary data were gathered from National Bureau of Statistics (NBS), Office of Budget and Economic Planning, and Internal Revenue Offices using data from 2014- 2019. Descriptive and inferential were used to analyze the data with the aid of Statistical Package for Social Science SPSS, version 23. The findings showed that, the tax evasion has adverse effect on government revenue generation in selected five states which typically results in revenue loss and this may cause inevitable distraction to the potential performance of government in the public sector. We therefore, concluded that until those underlying causes and control techniques were addressed, tax evasion may continue to be widespread. This study may be replicated and captured in a number of ways and other geo- political zones within Nigeria in future.