Olaniyi, T.A2021-03-082021-03-082016Olaniyi, T.A. (2016): Comparative analysis of the effect of tax haven, tax evasion and tax avoidance on tax revenue in Kwara state, Nigeria. Gashua Journal of Science and Humanities. 2(2); 217-229http://hdl.handle.net/123456789/4474Tax haven, tax evasion and tax avoidance practices are problems bedeviling the Nigerian tax system and revenue generation for some years now and it seems to have defied various forms of solutions. While some had blamed the situation on tax authorities for failing to live up to expectation as regards tax administration, others associated it to the unpatriotic attitude of tax payers, The study examines the effect of tax haven, tax evasion and tax avoidance in Nigeria, it specifically examined individual effect of tax haven, tax evasion and avoidance on tax revenue on a comparative basis in Nigeria, Survey research design was adopted and 55 copies of questionnaire were administered to collect primary data for the study. Descriptive statistics and inferential statistics (regression analysis, ANOVA and Chi-square) were used in analyzing the data. The study revealed that tax haven, tax evasion and tax avoidance greatly hinder tax revenue generation in Nigeria with Tax haven contributing the greatest hindrance. Tax rate was also found to be a key factor determining the level of tax avoidance, tax evasion and shifting income to tax haven in the country. The study concluded that tax revenue is greatly reduced by all the independent variables, tax haven having more devastating effect on revenue reduction while tax revenues were not judiciously used in the provision of social amenities to the benefit of tax payers. The study recommends amongst others that government should efficiently utilize that tax revenue in the provision of public goods, and encourage tax payers through enlightment and tax incentives to reduce the incidence of tax avoidance, tax evasion, and shifting of income to tax havens outside the country.entax haventax evasiontax avoidancerevenueArticle