Tax Administration And Revenue Collection In Abia State (A Case Study Abia State Board Of Internal Revenue)

ABSTRACT

The research work was examined out of quest to analyse tax administration and revenue as to prove its relevance in the government revenue. As a result, the main objective of the work is establish to know whether there is effective tax administration in relation to assessment collection and remittance and the specific objective was if there is any relationship between tax administration, tax law and revenue generation. To achieve this main objective, both primary and secondary data were collected from appropriate source using questionnaires and various Publications. With the application of descriptive statistics and ANOVA, the data collected were properly analyzed and it was subsequently found out tax administrations has significant relationship on revenue generated and therefore affect the government revenue. Based on that finding, it was recommended that Abia State government should put in place proper tax system that will enhance tax administration and tax collection should be left in the hands of private agents.