An Appraisal Of Effectiveness And Efficiency In In Come Tax Administration In Abia State (A Study Of Abia State Board Of Internal Revenue)

ABSTRACT

In present day Nigeria, it has been observed that income tax administration machinery has been problematic resulting in low revenue generation from tax. Hence, the need to critically appraise the effectiveness and efficiency in income tax administration in Abia state with particular reference to Abia State Board of Internal Revenue. Various literatures containing information and studies in the area of income tax administration was reviewed with reference to the fact that the researcher used questionnaire, interview and observation. And also, textbooks, lecture notes e.t.c. The study was observed on a total number of population, forty (40) and thirty — six (36) as sample size, using Taro Yamane formula. Simple percentage was used in analyzing response and clii — square in testing hypotheses. The study made findings and recommendations respectively: That the administrative machinery and collection system is fair and tax revenue contributes to economic growth and stability. Management Information System (MIS) should be installed and excessive bureaucracy be eliminated when attending to tax cases.