Appraisal Of The Efficiency Of Income Tax Administration In Abia State: A Study Of Abia State Board Of Internal Revenue
ABSTRACT
This work is an appraisal of
income tax administration in Abia State whereby the Abia State Board of
Internal Revenue is used as a case study. The success achieved by the Board of
Internal Revenue in meeting the targets set for its integrated tax offices
nationwide is no doubt a challenge to its state counterparts. Personal income
tax that is supposed to be paid by self-employed individuals in Nigeria
constitutes a major source of revenue accruable to various state government of
the nation. Unfortunately, the correct assessment and collection of taxes from
these groups of taxpayers remains a mirage due to myriad of factors. This
research work adopted a survey method in which a total of 138 questionnaires
were administered to the entire staff of Abia central and Abia South zones of
the board of internal revenue. The data obtained was analysed using simple
percentages. From the findings, the work submits that the administration of
personal income taxation in Abia State is poor, inefficient and ineffective,
and its contribution to the overall revenue generation of the state is
insignificant compared to other sources. This work therefore recommends that
tax administration should have an effective redress and refund system so that
disputes can be settled easily and corruption checked and also funding for tax
authorities and custom services should be increased to 3-5 percent of the
targeted revenue to ensure efficient administration in Abia State
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UKAHA, E (2021). Appraisal Of The Efficiency Of Income Tax Administration In Abia State: A Study Of Abia State Board Of Internal Revenue. Repository.mouau.edu.ng: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/appraisal-of-the-efficiency-of-income-tax-administration-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-7-2
EKERE, UKAHA. "Appraisal Of The Efficiency Of Income Tax Administration In Abia State: A Study Of Abia State Board Of Internal Revenue" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 18 Aug. 2021, https://repository.mouau.edu.ng/work/view/appraisal-of-the-efficiency-of-income-tax-administration-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-7-2. Accessed 26 Nov. 2024.
EKERE, UKAHA. "Appraisal Of The Efficiency Of Income Tax Administration In Abia State: A Study Of Abia State Board Of Internal Revenue". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 18 Aug. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/appraisal-of-the-efficiency-of-income-tax-administration-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-7-2 >.
EKERE, UKAHA. "Appraisal Of The Efficiency Of Income Tax Administration In Abia State: A Study Of Abia State Board Of Internal Revenue" Repository.mouau.edu.ng (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/appraisal-of-the-efficiency-of-income-tax-administration-in-abia-state-a-study-of-abia-state-board-of-internal-revenue-7-2