Impact Of Efficient Tax Management System On Revenue Generation In Abia State (A Case Study Of Aba North Local Government Area)

ABSTRACTS

The aim of this research is to determine the impact of efficient tax management system or revenue generation in Abia state, using Aba North local government area as a case study it was carried out to determine ways of improving tax revenue generation for enhanced economic and infrastructural development. Presentation and critical analysis of the different views and opinions of writers and authors was generally devoted to review some existing literature on good tax management system. To accomplish this task, the researcher used both primary and secondary data to obtain information on the subject matter. A well structure questionnaire was used to elicit information from respondents forming the sample size of the study The population of the study is 295 and the sample size gotten is 170,it was determined using Yaroyamen's formula, data was analyzed with the use of chi-square (X2), from the findings, it was found out that tax management system in Aba North LGA is effectively administered which has resulted to adequate generation of tax revenue. The research also discovered that evasion and avoidance of taxes by tax payer have militated against government efforts to adequately provide adequate social infrastructure. Form the findings the researcher recommends regular review of the tax laws so that lapses in the system can be covered. The researcher also suggests that the authorities (government) should be up and doing in the provision