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.
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ISIGUZO, K (2021). A Critical Review Of Personal Income. Tax Administration In Nigeria (A Case Study Of Abia State Board Of Internal Revenue). Repository.mouau.edu.ng: Retrieved Nov 27, 2024, from https://repository.mouau.edu.ng/work/view/a-critical-review-of-personal-income-tax-administration-in-nigeria-a-case-study-of-abia-state-board-of-internal-revenue-7-2
KINGSLEY, ISIGUZO. "A Critical Review Of Personal Income. Tax Administration In Nigeria (A Case Study Of Abia State Board Of Internal Revenue)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 12 Jul. 2021, https://repository.mouau.edu.ng/work/view/a-critical-review-of-personal-income-tax-administration-in-nigeria-a-case-study-of-abia-state-board-of-internal-revenue-7-2. Accessed 27 Nov. 2024.
KINGSLEY, ISIGUZO. "A Critical Review Of Personal Income. Tax Administration In Nigeria (A Case Study Of Abia State Board Of Internal Revenue)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 12 Jul. 2021. Web. 27 Nov. 2024. < https://repository.mouau.edu.ng/work/view/a-critical-review-of-personal-income-tax-administration-in-nigeria-a-case-study-of-abia-state-board-of-internal-revenue-7-2 >.
KINGSLEY, ISIGUZO. "A Critical Review Of Personal Income. Tax Administration In Nigeria (A Case Study Of Abia State Board Of Internal Revenue)" Repository.mouau.edu.ng (2021). Accessed 27 Nov. 2024. https://repository.mouau.edu.ng/work/view/a-critical-review-of-personal-income-tax-administration-in-nigeria-a-case-study-of-abia-state-board-of-internal-revenue-7-2