Is it the Government and the corrupt officials who steal our money for personal gain? Instead of using same to provide basic amenities.

Is it the citizen who evade tax deliberately?

Taxation is an integral source of revenue generation and means to enhance development.

Citizens who pays tax are also equipped to call their leaders to order.

who is to be blame for taxation failure in Nigeria and how best can these be reversed?

And what about foreign companies?. Tax evasions by multinational companies in Africa is so vast that one tax analyst believes that if the money were paid, most of the African continent would be developed by now.

Multiple taxation nko!
Local govt, state and federal will be taxing you on the same business.

You will fear harrasment by their officials, reasons why most people and companies evade tax.