ABSTRACT

This research is on Evaluation of Personal laconic Tax Administration in Nigeria. A study of Abia State. Although this project is very brief and concise, much effort was made to ascertain how Abia State Government made use of taxation as an inevitable economic tool. This research work seeks to find out the attitude of citizens of Abia State in paying their taxes: to assess the extent to which revenue from personal income lax has been managed: to find out the provision of essential services and infrastructures to Abia State citizens arc adequate. In the course of the research work, primary data were collected using questionnaires and oral interviews. The data were presented in tables with simple percentage to show the degree of responses and chi-square was used to test the hypothesis. Three research hypotheses were formulated and tested. Seventy questionnaires in respect of the taxpayers in Abia State and twenty questionnaires in respect of the staff of Abia State l3uard of Internal Revenue were received from respondents for the analysis. 'The findings are that: taxation as a major source of revenue in Abia State has not been adequately managed; the attitude of citizens of Abia Slate in paying their taxes is not encouraging; the Abia State's Government's provision of essential services and infrastructures are inadequate; the tax collection machinery of the Abia State Board of Internal Revenue is weak and some members of the staff of Abia State Board of Internal Revenue are not sincere and diligent in rendering services to the taxpayers. Based in the findings, it was recommended that: Abia State Government should be able to adequately manage the funds or revenue generated through taxation by reviving the public utilities board and reducing drastically the high fees charged for providing education, if the above measures are considered and implemented, the taxpayers would be receiving maximum benefits for their taxes and the objectives of taxation as a major social and economic policy would be achieved.