ABSTRACT

 Tax evasion is a problem that faces every tax system, the Nigerian situation seems unique when viewed against the scale ofcorrupt practices prevalent in Nigeria. The study examined the impact ofpersonal income tax on revenue generation in Abia State. The study determined the extent to which collectedpersonal income tax revenue and budgetedpersonal income tax revenue on the internally generated revenue (IGR).Ex-post facto research method was employed and data was sourcedfrom a secondary source which includes textbooks, journals, magazines and internet. The study was carried out in Abia State and scopes covers a 10 year period (2009-2018) This work conclude that budgeted personal income tax has a significant effect on internal generated revenue ofAbia state and also, collectedpersonal income tax has a significant effect on internal generated revenue ofAbia state. The study recommended that the government should consolidate the taxes payable by the people to reduce the incidence of multiple taxations, Government should also ensure that expenditure on the public infrastructure should be made to reflect the huge amounts used on them, to foster increased confidence by the people in the government.