Abstract
This research is on the contribution of Revenue Generation of personal income
tax in Abia State. The main purpose was to know how personal income tax has
contributed to the revenue of the State. The sources of data for collection of
Primary and Secondary data were used while the data collected were analyzed
in tabular form using percentages to show the degree of responses. To test the
hypothesis formulated. Regression analysis statistics was used. The major
findings of this research are: Incentives given to Board of Internal Revenue
Staff is considered not to be enough. The State do not have a comprehensive list
of taxable persons. It may not be easy to know those who are consistently
paying or avoiding tax. The tax revenue from Pay As You Earn (PAYE) from
the back of the State revenue from taxes. Costs incurred in collecting personal
income tax do not outweigh the gains. The self employed persons posse the
greatest resistance to the collection of personal income tax in Abia. On the
basis of finding, it was recommended that there is need to compile a
comprehensive list of taxation persons to enable tax agencies know those who
consistently avoid tax. The self employed should be encourage to pay their
taxes promptly and correctly, besides, tax offenders should be punished to serve
as a deterrent to others, more incentives should be introduced for the staff of
Board of Internal Revenue to motivate them further.
NDUKWE, A (2021). Contribution Of Personal Income Tax To The Revenue Generation Of Abia State. Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/contribution-of-personal-income-tax-to-the-revenue-generation-of-abia-state-7-2
ACHA, NDUKWE. "Contribution Of Personal Income Tax To The Revenue Generation Of Abia State" Mouau.afribary.org. Mouau.afribary.org, 09 Jun. 2021, https://repository.mouau.edu.ng/work/view/contribution-of-personal-income-tax-to-the-revenue-generation-of-abia-state-7-2. Accessed 31 Oct. 2024.
ACHA, NDUKWE. "Contribution Of Personal Income Tax To The Revenue Generation Of Abia State". Mouau.afribary.org, Mouau.afribary.org, 09 Jun. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/contribution-of-personal-income-tax-to-the-revenue-generation-of-abia-state-7-2 >.
ACHA, NDUKWE. "Contribution Of Personal Income Tax To The Revenue Generation Of Abia State" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/contribution-of-personal-income-tax-to-the-revenue-generation-of-abia-state-7-2