ABSTRACT

 The purpose of this research is to identify the problems associated with Income Tax Administration in Abia State and to proffer solution. In conducting this study, one set of questionnaire dealing with the problems of chlorine Tax Administration was administered. A total of 60 Tax Administrators' Questionnaires (TAQ) were administered, completed and returned. in the preliminary analysis of data, simple percentages were employed while Chi-square (X2) statistical test of significance were used in testing the tire hypotheses. Findings revealed that among the problems of Income Tax Administration in Abia State were lack of qualified and experienced staff, inadequate number of staff in the Board of Internal Revenue, lack of equipment/materials, lack of administrative and financial autonomy and inadequate tax policies. Recommendations: Therefore the following recommendations are made to ameliorate the present situation:- To engaged adequate and qualifies personnel in the Board of Internal Revenue. To grant administrative and financial autonomy to the Board. for effectiveness. To provide serviceable vehicles and other facilities. To organize mass enlightenment programmes for the Tax Payers. To update the tax policies and/or enact new ones. To explore the possibility of decentralizing the Board of Internal Revenue to give full autonomy to the 17 Local Government Area Offices