Prospects And Challenges Of Personal Income Tax Administration In Abia State (A Study Of Abia State Board Of Internal Revenue).

ABSTRACT

This Paper examines the prospects and challenges of personal Income Tax administration in Abia state. The study uses secondary and Primary data involving face-to-face interviews and questionnaires. One hundred (100) staff were randomly selected, observed and interviewed from 133 no of staff The tool used to analyze this work is regression analysis (simple regression and multiple regression). The main findings of the research are that, citizens fail to comply with payment of tax which makes tax not to have significant impact on revenue of the state. Personal income tax administration contributes to an extent to the development of the state. Similarly, effectiveness of staff of board of internal revenue is positive to the development of state. The paper recommends that the State Government in conjunction with the tax authority should embark on proper recruitment, training and development of staff provision of adequate working facilities, and embark on massive enlightenment of the taxpayers on the importance of tax payment. This, it is believed, will enhance the revenue generation of the State.