Enhancing Tax Payers Compliance Through Improved Tax Administration In Abia State (A Case Study Of The Board Of Internal Revenue In Umunneochi L.G.A):- Ukekwe, Margaret C

ABSTRACT

This study assessed tax payers’ compliance to payment of tax, through improved tax administration in Abia State. Due to time constraint, the researcher limited the study to the board ofInternal Revenue Umunneochi local government area. The study examined the causes ofnon-compliance to payment of tax by taxable persons in the areas and the areas of inefficiency and ineffectiveness in the administration of personal income tax by the Board. Percentage and Chi-square methods were used to analyze objective. During, the study, it was found out that most of the tax payers are illiterates and are not happy with the unavailability of basic social amenities needed in the area which led to non-compliance to payment of tax. Recommendations were made for the adoption of educational programme to educate the tax payers on the need for payment oftheir assessed tax.