An Appraisal Of Effectiveness And Efficiency In In Come Tax Administration In Abia State (A Study Of Abia State Board Of Internal Revenue)
ABSTRACT
In present day Nigeria, it has
been observed that income tax administration machinery has been problematic
resulting in low revenue generation from tax. Hence, the need to critically
appraise the effectiveness and efficiency in income tax administration in Abia
state with particular reference to Abia State Board of Internal Revenue.
Various literatures containing information and studies in the area of income
tax administration was reviewed with reference to the fact that the researcher
used questionnaire, interview and observation. And also, textbooks, lecture
notes e.t.c. The study was observed on a total number of population, forty (40)
and thirty — six (36) as sample size, using Taro Yamane formula. Simple
percentage was used in analyzing response and clii — square in testing hypotheses.
The study made findings and recommendations respectively: That the
administrative machinery and collection system is fair and tax revenue
contributes to economic growth and stability. Management Information System
(MIS) should be installed and excessive bureaucracy be eliminated when
attending to tax cases.
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OGBUNACHARA, U (2021). An Appraisal Of Effectiveness And Efficiency In In Come Tax Administration In Abia State (A Study Of Abia State Board Of Internal Revenue). Mouau.afribary.org: Retrieved Nov 28, 2024, from https://repository.mouau.edu.ng/work/view/an-appraisal-of-effectiveness-and-efficiency-in-in-come-tax-administration-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-7-2
UDOCHUKWU, OGBUNACHARA. "An Appraisal Of Effectiveness And Efficiency In In Come Tax Administration In Abia State (A Study Of Abia State Board Of Internal Revenue)" Mouau.afribary.org. Mouau.afribary.org, 31 Aug. 2021, https://repository.mouau.edu.ng/work/view/an-appraisal-of-effectiveness-and-efficiency-in-in-come-tax-administration-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-7-2. Accessed 28 Nov. 2024.
UDOCHUKWU, OGBUNACHARA. "An Appraisal Of Effectiveness And Efficiency In In Come Tax Administration In Abia State (A Study Of Abia State Board Of Internal Revenue)". Mouau.afribary.org, Mouau.afribary.org, 31 Aug. 2021. Web. 28 Nov. 2024. < https://repository.mouau.edu.ng/work/view/an-appraisal-of-effectiveness-and-efficiency-in-in-come-tax-administration-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-7-2 >.
UDOCHUKWU, OGBUNACHARA. "An Appraisal Of Effectiveness And Efficiency In In Come Tax Administration In Abia State (A Study Of Abia State Board Of Internal Revenue)" Mouau.afribary.org (2021). Accessed 28 Nov. 2024. https://repository.mouau.edu.ng/work/view/an-appraisal-of-effectiveness-and-efficiency-in-in-come-tax-administration-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-7-2