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 research adopts both primary and secondary
data in getting the required information, in testing the hypothesis simple
regression analysis was used . The finding 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 collector has a significant
effect on revenue generation. The researcher recommended that a census of the
taxable population should be conducted throughout the state. This will now
update the tax register so that at any given point in time the tax office cart
give detail of taxable adults 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 taxpayers of changes in tax legislation and need for
compliance.
NWOSU, G (2021). Impact Of Taxation On Revenue Generation In Abia State (A Study Of Abia State Board Of Internal Revenue Umuahia). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-taxation-on-revenue-generation-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-umuahia-7-2
GLORY, NWOSU. "Impact Of Taxation On Revenue Generation In Abia State (A Study Of Abia State Board Of Internal Revenue Umuahia)" Mouau.afribary.org. Mouau.afribary.org, 09 Nov. 2021, https://repository.mouau.edu.ng/work/view/impact-of-taxation-on-revenue-generation-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-umuahia-7-2. Accessed 01 Nov. 2024.
GLORY, NWOSU. "Impact Of Taxation On Revenue Generation In Abia State (A Study Of Abia State Board Of Internal Revenue Umuahia)". Mouau.afribary.org, Mouau.afribary.org, 09 Nov. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-taxation-on-revenue-generation-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-umuahia-7-2 >.
GLORY, NWOSU. "Impact Of Taxation On Revenue Generation In Abia State (A Study Of Abia State Board Of Internal Revenue Umuahia)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-taxation-on-revenue-generation-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-umuahia-7-2