Tax evasion is a big problem in Nigeria, leading to a loss of important revenue for development. The law in Nigeria has been trying to tackle this issue by punishing those who neglect or refuse to pay taxes. The main tax laws in the country focus on personal income tax, company income tax, and the Federal Inland Revenue Service. The goal of the paper is to discuss the reasons for tax evasion, the laws against it, and the consequences of not paying taxes.