This paper focuses on tax evasion and tax avoidance behavior of the self – employed, using some selected states in Nigerian geo-political zone. The study attempts to ascertain the ethical view, educational attainment, mode of tax administration, religion and cultural practices and how these variables affect tax evasion and tax avoidance decisions of the self – employed. To achieve these specific objectives, we examine extant literature on the afore – mentioned issues and use the statistical tools of ANOVA and Ordinary Least Square (OLS) method of regression, to estimate the difference in means of the sampled groups in each geo-political zone and relationships between tax evasion and avoidance and the independent variables. Results reveal that respondents are of the opinion that tax evasion is ethical sometimes, and that significant relationship exists between the ethical view, mode of tax administration and cultural practices of the self employed and tax evasion and avoidance. It is therefore recommended that authorities should constantly review tax rates to reflect prevailing economic realities, make tax laws and procedures less technical, and ensure that necessary assistance is provided at all times.
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