ABSTRACT
This research is on Evaluation of
Personal laconic Tax Administration in Nigeria. A study of Abia State. Although
this project is very brief and concise, much effort was made to ascertain how
Abia State Government made use of taxation as an inevitable economic tool. This
research work seeks to find out the attitude of citizens of Abia State in
paying their taxes: to assess the extent to which revenue from personal income
lax has been managed: to find out the provision of essential services and
infrastructures to Abia State citizens arc adequate. In the course of the
research work, primary data were collected using questionnaires and oral
interviews. The data were presented in tables with simple percentage to show
the degree of responses and chi-square was used to test the hypothesis. Three
research hypotheses were formulated and tested. Seventy questionnaires in
respect of the taxpayers in Abia State and twenty questionnaires in respect of
the staff of Abia State l3uard of Internal Revenue were received from
respondents for the analysis. 'The findings are that: taxation as a major
source of revenue in Abia State has not been adequately managed; the attitude
of citizens of Abia Slate in paying their taxes is not encouraging; the Abia
State's Government's provision of essential services and infrastructures are
inadequate; the tax collection machinery of the Abia State Board of Internal
Revenue is weak and some members of the staff of Abia State Board of Internal
Revenue are not sincere and diligent in rendering services to the taxpayers.
Based in the findings, it was recommended that: Abia State Government should be
able to adequately manage the funds or revenue generated through taxation by
reviving the public utilities board and reducing drastically the high fees
charged for providing education, if the above measures are considered and
implemented, the taxpayers would be receiving maximum benefits for their taxes
and the objectives of taxation as a major social and economic policy would be
achieved.
EHIGHIBE, N (2021). Evaluation Of Personal Income Tax Administration In Nigeria (A Study Of Abia State). Mouau.afribary.org: Retrieved Nov 28, 2024, from https://repository.mouau.edu.ng/work/view/evaluation-of-personal-income-tax-administration-in-nigeria-a-study-of-abia-state-7-2
N, EHIGHIBE. "Evaluation Of Personal Income Tax Administration In Nigeria (A Study Of Abia State)" Mouau.afribary.org. Mouau.afribary.org, 01 Sep. 2021, https://repository.mouau.edu.ng/work/view/evaluation-of-personal-income-tax-administration-in-nigeria-a-study-of-abia-state-7-2. Accessed 28 Nov. 2024.
N, EHIGHIBE. "Evaluation Of Personal Income Tax Administration In Nigeria (A Study Of Abia State)". Mouau.afribary.org, Mouau.afribary.org, 01 Sep. 2021. Web. 28 Nov. 2024. < https://repository.mouau.edu.ng/work/view/evaluation-of-personal-income-tax-administration-in-nigeria-a-study-of-abia-state-7-2 >.
N, EHIGHIBE. "Evaluation Of Personal Income Tax Administration In Nigeria (A Study Of Abia State)" Mouau.afribary.org (2021). Accessed 28 Nov. 2024. https://repository.mouau.edu.ng/work/view/evaluation-of-personal-income-tax-administration-in-nigeria-a-study-of-abia-state-7-2