ABSTRACT
The study is to investigate the impact of taxation on
revenue generation with reference to Abia State Board of Internal Revenue. The
objectives of the study are to examine the reason why people evade tax, to
examine the reason why self employed people blatantly refuse to pay tax and to
ascertain the reason for low revenue derived from tax. To achieve the objective
of the study, survey research design was adopted. A total of 305 questionnaires
were administered to the selected tax collectors and tax payers of Abia State
board of Internal Control. The researcher adopts both primary and secondary
data in getting the required information. In testing the hypothesis simple
regression analysis was used. The findings in chapter four revealed that there
is a significant relationship between tax evasion and revenue generation. It
also revealed that fraudulent activities by the tax collectors has a
significant effect on revenue generation. The researcher recommended that a
census of the taxation population should be conducted throughout the state.
This will now update the tax register so that any given point in time the tax
office can give details of taxation adults and businesses thus reducing the
incidence of tax evasion. Nigeria Government should embark upon other means of
publicity such as radio messages, television advertisement, post bills as well
as the use of town criers to inform tax payers of changes in tax legislation
and need for compliance.
UDUMA, O (2021). Impact Of Taxation On Revenue Generation In Abia State. Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-taxation-on-revenue-generation-in-abia-state-7-2
OKITE, UDUMA. "Impact Of Taxation On Revenue Generation In Abia State" Mouau.afribary.org. Mouau.afribary.org, 25 Nov. 2021, https://repository.mouau.edu.ng/work/view/impact-of-taxation-on-revenue-generation-in-abia-state-7-2. Accessed 31 Oct. 2024.
OKITE, UDUMA. "Impact Of Taxation On Revenue Generation In Abia State". Mouau.afribary.org, Mouau.afribary.org, 25 Nov. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-taxation-on-revenue-generation-in-abia-state-7-2 >.
OKITE, UDUMA. "Impact Of Taxation On Revenue Generation In Abia State" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/impact-of-taxation-on-revenue-generation-in-abia-state-7-2