ABSTRACT
This
studyfocuses on the effect ofpersonal income tax on revenue generation in Enugu
State. The major problem examine in this research is the low payment ofpersonal
income tax and non compliance with tax policies ofgovernment. Data were
collectedfrom secondary sources using an ex-postfacto research design. The data
collected were then tabulated and analyzed using the simple regression
analysis. The result of hypothesis one revealed that actual personal income tax
revenue has a significant effect oftotal revenue generated. The finding
ofhypothesis two revealed that that budgeted personal income tax revenue has a
significant effect oftotal revenue generated. It is recommended that
Governmentshould try and appoint capable and worthy hands who can be able to
manage and curb the high level offraud encountered in collecting tax.
Additionally, Government should set out a staffrules against corruptpractices
which is rampant with its officials. Finally, Governmentshould try much as
possible to be transparent with its dealings especially, they should be able to
account for every tax revenue collected.
-- (2024). ‘Effect of Personal Income Tax on Revenue Generation in Enugu state:- Chibuzo Nmesoma G. Repository.mouau.edu.ng: Retrieved Nov 23, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-personal-income-tax-on-revenue-generation-in-enugu-state-chibuzo-nmesoma-g-7-2
--. "‘Effect of Personal Income Tax on Revenue Generation in Enugu state:- Chibuzo Nmesoma G" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 30 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-personal-income-tax-on-revenue-generation-in-enugu-state-chibuzo-nmesoma-g-7-2. Accessed 23 Nov. 2024.
--. "‘Effect of Personal Income Tax on Revenue Generation in Enugu state:- Chibuzo Nmesoma G". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 30 Jul. 2024. Web. 23 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-personal-income-tax-on-revenue-generation-in-enugu-state-chibuzo-nmesoma-g-7-2 >.
--. "‘Effect of Personal Income Tax on Revenue Generation in Enugu state:- Chibuzo Nmesoma G" Repository.mouau.edu.ng (2024). Accessed 23 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-personal-income-tax-on-revenue-generation-in-enugu-state-chibuzo-nmesoma-g-7-2