Impact Of Personal Income Tax Administration On Revenue Generation In Lagos State. (A Study Board Of Internal Revenue Lagos State) :- Ukattah, Chinonso P
ABSTRACT
The
study investigated the impact of personal income tax administration on revenue
generation in Lagos State. The objectives of the study is to examine the effect
of tax evasion on revenue generation of Lagos State. To examine the effect of
Personal Income Tax (PIT) on total revenue generation of Lagos State. Survey
research design was adopted. Data were collected through questionnaires. In
testing the hypotheses, Analysis of variance was used. The findings revealed
that tax evasion has effect on revenue generation in Lagos State, it also
revealed that Personal Income Tax has a significant effect on revenue
generation in Lagos State. The researcher recommends that tax authority should
updated their system of recording and keeping accounts to avoid poor tax
administration and col1ection in Lagos State. She also recommends that tax
authority should train their staff on tax administration and collection.
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CHINONSO, P (2025). Impact Of Personal Income Tax Administration On Revenue Generation In Lagos State. (A Study Board Of Internal Revenue Lagos State) :- Ukattah, Chinonso P. Repository.mouau.edu.ng: Retrieved Oct 29, 2025, from https://repository.mouau.edu.ng/work/view/impact-of-personal-income-tax-administration-on-revenue-generation-in-lagos-state-a-study-board-of-internal-revenue-lagos-state-ukattah-chinonso-p-7-2
PRISCA, CHINONSO. "Impact Of Personal Income Tax Administration On Revenue Generation In Lagos State. (A Study Board Of Internal Revenue Lagos State) :- Ukattah, Chinonso P" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 29 Oct. 2025, https://repository.mouau.edu.ng/work/view/impact-of-personal-income-tax-administration-on-revenue-generation-in-lagos-state-a-study-board-of-internal-revenue-lagos-state-ukattah-chinonso-p-7-2. Accessed 29 Oct. 2025.
PRISCA, CHINONSO. "Impact Of Personal Income Tax Administration On Revenue Generation In Lagos State. (A Study Board Of Internal Revenue Lagos State) :- Ukattah, Chinonso P". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 29 Oct. 2025. Web. 29 Oct. 2025. < https://repository.mouau.edu.ng/work/view/impact-of-personal-income-tax-administration-on-revenue-generation-in-lagos-state-a-study-board-of-internal-revenue-lagos-state-ukattah-chinonso-p-7-2 >.
PRISCA, CHINONSO. "Impact Of Personal Income Tax Administration On Revenue Generation In Lagos State. (A Study Board Of Internal Revenue Lagos State) :- Ukattah, Chinonso P" Repository.mouau.edu.ng (2025). Accessed 29 Oct. 2025. https://repository.mouau.edu.ng/work/view/impact-of-personal-income-tax-administration-on-revenue-generation-in-lagos-state-a-study-board-of-internal-revenue-lagos-state-ukattah-chinonso-p-7-2