A Critical Review Of Personal Income. Tax Administration In Nigeria (A Case Study Of Abia State Board Of Internal Revenue)

ABSTRACT

 This research was conducted to critically review personal income tax administration in Nigeria. The research work was carried out using members of staff of Abia State Board of Internal Revenue and eligible taxpayers. The main instrument used in the collection of data was questionnaires and a total of forty six (46) persons were sampled using Chi-square method of analysis. Some of the findings from the data collected were that of tax evasion and avoidance by tax payers, sharp corrupot practices by the employer's inadequate funding, poor record keeping. The study made recommendations, respectively: Creation of tax information, research and statistical units. The board of Internal Revenue should be made autonomous The Revenue department should be given full ministerial status to enable them function efficiently. They might be of benefits to all those connected with the administration of person Income Tax in Nigeria.