ABSTRACTS
The aim of this research is to
determine the impact of efficient tax management system or revenue generation
in Abia state, using Aba North local government area as a case study it was
carried out to determine ways of improving tax revenue generation for enhanced
economic and infrastructural development. Presentation and critical analysis of
the different views and opinions of writers and authors was generally devoted
to review some existing literature on good tax management system. To accomplish
this task, the researcher used both primary and secondary data to obtain
information on the subject matter. A well structure questionnaire was used to
elicit information from respondents forming the sample size of the study The
population of the study is 295 and the sample size gotten is 170,it was
determined using Yaroyamen's formula, data was analyzed with the use of
chi-square (X2), from the findings, it was found out that tax management system
in Aba North LGA is effectively administered which has resulted to adequate
generation of tax revenue. The research also discovered that evasion and
avoidance of taxes by tax payer have militated against government efforts to
adequately provide adequate social infrastructure. Form the findings the
researcher recommends regular review of the tax laws so that lapses in the
system can be covered. The researcher also suggests that the authorities
(government) should be up and doing in the provision
NWOGU, U (2021). Impact Of Efficient Tax Management System On Revenue Generation In Abia State (A Case Study Of Aba North Local Government Area) . Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-efficient-tax-management-system-on-revenue-generation-in-abia-state-a-case-study-of-aba-north-local-government-area-7-2
U, NWOGU. "Impact Of Efficient Tax Management System On Revenue Generation In Abia State (A Case Study Of Aba North Local Government Area) " Mouau.afribary.org. Mouau.afribary.org, 29 Jun. 2021, https://repository.mouau.edu.ng/work/view/impact-of-efficient-tax-management-system-on-revenue-generation-in-abia-state-a-case-study-of-aba-north-local-government-area-7-2. Accessed 01 Nov. 2024.
U, NWOGU. "Impact Of Efficient Tax Management System On Revenue Generation In Abia State (A Case Study Of Aba North Local Government Area) ". Mouau.afribary.org, Mouau.afribary.org, 29 Jun. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-efficient-tax-management-system-on-revenue-generation-in-abia-state-a-case-study-of-aba-north-local-government-area-7-2 >.
U, NWOGU. "Impact Of Efficient Tax Management System On Revenue Generation In Abia State (A Case Study Of Aba North Local Government Area) " Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-efficient-tax-management-system-on-revenue-generation-in-abia-state-a-case-study-of-aba-north-local-government-area-7-2