ABSTRACT
This study
assessed tax payers’ compliance to payment of tax, through improved tax
administration in Abia State. Due to time constraint, the researcher limited
the study to the board ofInternal Revenue Umunneochi local government area. The
study examined the causes ofnon-compliance to payment of tax by taxable persons
in the areas and the areas of inefficiency and ineffectiveness in the
administration of personal income tax by the Board. Percentage and Chi-square
methods were used to analyze objective. During, the study, it was found out
that most of the tax payers are illiterates and are not happy with the
unavailability of basic social amenities needed in the area which led to
non-compliance to payment of tax. Recommendations were made for the adoption of
educational programme to educate the tax payers on the need for payment oftheir
assessed tax.
MARGARET, C (2024). Enhancing Tax Payers Compliance Through Improved Tax Administration In Abia State (A Case Study Of The Board Of Internal Revenue In Umunneochi L.G.A):- Ukekwe, Margaret C. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/enhancing-tax-payers-compliance-through-improved-tax-administration-in-abia-state-a-case-study-of-the-board-of-internal-revenue-in-umunneochi-lga-ukekwe-margaret-c-7-2
CHIDINMA, MARGARET. "Enhancing Tax Payers Compliance Through Improved Tax Administration In Abia State (A Case Study Of The Board Of Internal Revenue In Umunneochi L.G.A):- Ukekwe, Margaret C" Mouau.afribary.org. Mouau.afribary.org, 12 Aug. 2024, https://repository.mouau.edu.ng/work/view/enhancing-tax-payers-compliance-through-improved-tax-administration-in-abia-state-a-case-study-of-the-board-of-internal-revenue-in-umunneochi-lga-ukekwe-margaret-c-7-2. Accessed 30 Oct. 2024.
CHIDINMA, MARGARET. "Enhancing Tax Payers Compliance Through Improved Tax Administration In Abia State (A Case Study Of The Board Of Internal Revenue In Umunneochi L.G.A):- Ukekwe, Margaret C". Mouau.afribary.org, Mouau.afribary.org, 12 Aug. 2024. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/enhancing-tax-payers-compliance-through-improved-tax-administration-in-abia-state-a-case-study-of-the-board-of-internal-revenue-in-umunneochi-lga-ukekwe-margaret-c-7-2 >.
CHIDINMA, MARGARET. "Enhancing Tax Payers Compliance Through Improved Tax Administration In Abia State (A Case Study Of The Board Of Internal Revenue In Umunneochi L.G.A):- Ukekwe, Margaret C" Mouau.afribary.org (2024). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/enhancing-tax-payers-compliance-through-improved-tax-administration-in-abia-state-a-case-study-of-the-board-of-internal-revenue-in-umunneochi-lga-ukekwe-margaret-c-7-2