Impact Of Personal Income Tax Administration On Revenue Generation In Lagos State. (A Study Board Of Internal Revenue Lagos State) :- Ukattah, Chinonso P

ABSTRACT

The study investigated the impact of personal income tax administration on revenue generation in Lagos State. The objectives of the study is to examine the effect of tax evasion on revenue generation of Lagos State. To examine the effect of Personal Income Tax (PIT) on total revenue generation of Lagos State. Survey research design was adopted. Data were collected through questionnaires. In testing the hypotheses, Analysis of variance was used. The findings revealed that tax evasion has effect on revenue generation in Lagos State, it also revealed that Personal Income Tax has a significant effect on revenue generation in Lagos State. The researcher recommends that tax authority should updated their system of recording and keeping accounts to avoid poor tax administration and col1ection in Lagos State. She also recommends that tax authority should train their staff on tax administration and collection.