CHAPTER ONE – INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypothesis
1.6 Scope of the Study
1.7 Justification of the Study
1.8 Operational Definition of Terms
CHAPTER TWO – LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 The Nature of Taxation
2.1.2 Tax Avoidance
2.1.3 Comparison of Tax Evasion and Tax Avoidance
2.2 Theoretical Literature
a) Socio political theory
b) Expediency theory
c) Benefit received theory
d) Faculty theory
2.3 Empirical Literature
CHAPTER THREE – RESEARCH METHODOLOGY
3.1 Introduction
3.2 Research Design
3.3 Study Area
3.4 Population of the Study
3.5 Sample Size and Sampling method
3.6 Data Type and Instrument for Collecting data
3.7 Validity and reliability of research Instrument
3.8 Model Specification
3.9 Method of Data Analysis
CHAPTER FOUR – PRESENTATION AND ANALYSIS OF DATA
4.1 Presentation of Data
4.2 Presentation of Result
4.3 Analysis of Result
4.3 Interpretation of Result
4.4 Discussion of Findings
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION, AND RECOMMENDATIONS
5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendations
5.4 Suggestions for Future Studies
REFERENCES
APPENDIX

The objective of this study was to examine the role of accounting firms in tax avoidance some evidence from Nigeria. This is imperative because the enforcement machinery of the Nigerian tax laws seem so porous that taxpayers go against them effortlessly. Those responsible for tax administration seem ill-equipped as they often do not possess the requisite skills and capabilities to administer tax properly. To achieve this broad objective, three hypotheses was raised in the study for validation and a sample of all banks accountants in Ijebu North Local Government Area of Ogun State was used. Data for the analysis was collected through the use of a self-structure design questionnaire. The simple percentage method, one-way analysis of variance and multiple regression method of analysis was adopted in the study and the result was facilitated using the statistical package for social and management sciences (SPSS 20.0). The result of the analysis at 5% level of significance shows that accounting firms plays a significant role in tax avoidance by firms in Nigeria. it was also established that, tax avoidance affects the financial statement prepared by firms in Nigeria significantly. The result also shows that, the level of experience of accountants’ influences tax avoidance significantly in Nigeria and on the other hand, academic qualification does not have a significant relationship with tax avoidance. Among others, there is a need to institutionalize tax culture at all levels of Government and amongst citizens and firms