International Journal of Academic Information Systems Research (IJAISR)   Year: 2021 | Volume: 5 | Issue: 8 | Page No.: 8-18 Imbrogilio of Tax Evasion and Revenue Generation in Anambra State Government System Nwakoby Nkiru Peace PhD, & Ihediwa Augustina Anekperechi Abstract: Tax is the system of imposing a compulsory levy on all income, goods, services and properties of individuals, partnership, trustees, executorships and companies by the government. The purpose of this study was therefore to examine the impact of tax evasion and revenue generation in the local government system. Idemili South Local Government Area of Anambra State was used as a case study. The researcher adopted quantitative methodology from which some findings were made. The researcher recommended amongst others that all state governments should clearly state the basic objectives of its tax system and the relationship between these objectives, business knowledge through training and well-equipped database on tax payers should be established by the federal, state and local governments. The researcher proposed that further studies should be conducted with a view to ascertaining the problems as well as the survival strategies of tax evasion and revenue generation of local government system.