ABSTRACT
Tax is a compulsory levy which the
government impose on any taxable individual who has reached the age to pay tax.
Income tax administration covers the responsibility of the relevant tax
authorities for due assessment of, collection of, and accounting for all taxes
imposed under the act. This work 'Income tax administration, challenges and
prospects" appraised and reviewed the nature and state of income tax
administration with the aim of identifying various challenges inherent in the
administration of income tax. The need for this research work became very
eminent since revenue generation through taxation has been one of the major
ways that government use to fund it's expenditure. The test conducted on the
above hypothesis was meant to find out whether there is a significant
relationship between inability of government to provide basic amenities and
income tax administration. And also whether there is a significant relationship
between effective application of tax law and income tax administration. The
data collection techniques employed in the study were both primary and
secondary techniques. The population of the study was 100 workers and the
sample size 80 which was derived from the population by the use of Taro Yamani
formular as the statistical instrument. By this number structured
questionnaires was distributed to respondents to seek their responses on the
questions. The chi-square test (X2) was used in testing the liypothesis and
judgments were made based on 95% confidence (i.e. 5% level of significance),
and one degree of freedom. The major results of this study proved that
government has not done enough in providing basic amenities for tax payers. In
conclusion, this work is believed to have provided possible solutions to the
problems under study and recommendations were also made for possible
implementations.
OGBONNA, I (2021). Income Tax Administration, Challenges And Prospects (A Study Of Board Of Internal Revenue, Abia State) . Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/income-tax-administration-challenges-and-prospects-a-study-of-board-of-internal-revenue-abia-state-7-2
IFEANYI, OGBONNA. "Income Tax Administration, Challenges And Prospects (A Study Of Board Of Internal Revenue, Abia State) " Mouau.afribary.org. Mouau.afribary.org, 08 Jul. 2021, https://repository.mouau.edu.ng/work/view/income-tax-administration-challenges-and-prospects-a-study-of-board-of-internal-revenue-abia-state-7-2. Accessed 01 Nov. 2024.
IFEANYI, OGBONNA. "Income Tax Administration, Challenges And Prospects (A Study Of Board Of Internal Revenue, Abia State) ". Mouau.afribary.org, Mouau.afribary.org, 08 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/income-tax-administration-challenges-and-prospects-a-study-of-board-of-internal-revenue-abia-state-7-2 >.
IFEANYI, OGBONNA. "Income Tax Administration, Challenges And Prospects (A Study Of Board Of Internal Revenue, Abia State) " Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/income-tax-administration-challenges-and-prospects-a-study-of-board-of-internal-revenue-abia-state-7-2