ABSTRACT
Personal income tax is a major source of revenue to government as government uses it to provide
amenities to its citizen. This necessitated the study in the effect of personal income tax evasion on
revenue generation in Abia State. The study made use of survey and historical research design as
questionnaire and data of budgeted and actual personal income tax revenue were source from Abia
State Board of Internal Revenue ranging 2001-2015. The data analysis techniques use was paired
sampled test and correlation analysis. The result revealed that there is a signticant difference
between budgeted and actual personal income tax which attributed to tax evasion. The correlation
analysis showed that there is a signflcant relationship between budgeted and actual personal
income tax. The study, therefore conclude and recommend that since tax collection in the state is
based on pay as you earn that government should employed other tax collection machineiy to boast
collection of personal income tax as the state has less number of private sector thus making firms
and individual to evade tax which result to low development in the state.
IGIRI, U (2021). Effect Of Personal Income Tax Evasion On Revenue Generation In Abia State. Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-personal-income-tax-evasion-on-revenue-generation-in-abia-state-7-2
UKA, IGIRI. "Effect Of Personal Income Tax Evasion On Revenue Generation In Abia State" Mouau.afribary.org. Mouau.afribary.org, 04 Jun. 2021, https://repository.mouau.edu.ng/work/view/effect-of-personal-income-tax-evasion-on-revenue-generation-in-abia-state-7-2. Accessed 31 Oct. 2024.
UKA, IGIRI. "Effect Of Personal Income Tax Evasion On Revenue Generation In Abia State". Mouau.afribary.org, Mouau.afribary.org, 04 Jun. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-personal-income-tax-evasion-on-revenue-generation-in-abia-state-7-2 >.
UKA, IGIRI. "Effect Of Personal Income Tax Evasion On Revenue Generation In Abia State" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-personal-income-tax-evasion-on-revenue-generation-in-abia-state-7-2