ABSTRACT
It is an indisputable
fact that the survival of any Government depends much on the substantial
measures of internally generated revenue. Of course, most Governments; State
and Local Government depend on the personal income tax as their main source of
revenue. In view of this, the procedures for assessment and collection should
be improved to check tax evasion and increase the revenue from personal income
tax. This research is aimed at studying the machinery and methods involved in
the assessment and collection of personal income tax in Abia State Board of
Internal Revenue, to find out if this method and machineries are adequate in
checking tax evasion. The primary and secondary data were employed in obtaining
useful in formation for this research; questionnaires were distributed both to
tax officials and tax payers. Interviews and personal observations were also
conducted. Simple percentage and chisquare statistical test were used to test
the formulated hypothesis. Based on these analysis and tests, the following
findings were made: the tax payers are reluctant to pay because they lack the
basic amenities in their areas, the assessment and collection machinery are
inadequate, hence the high level tax evasion, and the tax payers attitude
adversely affect the assessment and collection of personal income tax. The
research therefore wishes to conclude that tax payers should avoid tax evasion
and understand that Government uses the income from taxes and grants to provide
the basic amenities they need and the government should embark more on rural
development rather than the ongoing massive urban development. There should be
vigorous tax education to enlighten the masses on the need to pay tax, the
Government should provide the tax payers with such amenities as hospitals, good
roads, pipe borne water and electricity to boost their moral in paying.
UGWUNNA, G (2021). Pay As You Earn: A Tool For Checking Tax Evasion And Avoidance (A Study Of Board Of Internal Revenue, Abia State). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/pay-as-you-earn-a-tool-for-checking-tax-evasion-and-avoidance-a-study-of-board-of-internal-revenue-abia-state-7-2
G, UGWUNNA. "Pay As You Earn: A Tool For Checking Tax Evasion And Avoidance (A Study Of Board Of Internal Revenue, Abia State)" Mouau.afribary.org. Mouau.afribary.org, 20 Sep. 2021, https://repository.mouau.edu.ng/work/view/pay-as-you-earn-a-tool-for-checking-tax-evasion-and-avoidance-a-study-of-board-of-internal-revenue-abia-state-7-2. Accessed 01 Nov. 2024.
G, UGWUNNA. "Pay As You Earn: A Tool For Checking Tax Evasion And Avoidance (A Study Of Board Of Internal Revenue, Abia State)". Mouau.afribary.org, Mouau.afribary.org, 20 Sep. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/pay-as-you-earn-a-tool-for-checking-tax-evasion-and-avoidance-a-study-of-board-of-internal-revenue-abia-state-7-2 >.
G, UGWUNNA. "Pay As You Earn: A Tool For Checking Tax Evasion And Avoidance (A Study Of Board Of Internal Revenue, Abia State)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/pay-as-you-earn-a-tool-for-checking-tax-evasion-and-avoidance-a-study-of-board-of-internal-revenue-abia-state-7-2