Impact Of Personal Income Tax On Revenue Geneeration In Abia State:- Anyanwu Mirian C
ABSTRACT
Tax evasion is a problem that faces every tax
system, the Nigerian situation seems unique when viewed against the scale
ofcorrupt practices prevalent in Nigeria. The study examined the impact
ofpersonal income tax on revenue generation in Abia State. The study determined
the extent to which collectedpersonal income tax revenue and budgetedpersonal
income tax revenue on the internally generated revenue (IGR).Ex-post facto
research method was employed and data was sourcedfrom a secondary source which
includes textbooks, journals, magazines and internet. The study was carried out
in Abia State and scopes covers a 10 year period (2009-2018) This work conclude
that budgeted personal income tax has a significant effect on internal
generated revenue ofAbia state and also, collectedpersonal income tax has a
significant effect on internal generated revenue ofAbia state. The study
recommended that the government should consolidate the taxes payable by the
people to reduce the incidence of multiple taxations, Government should also
ensure that expenditure on the public infrastructure should be made to reflect
the huge amounts used on them, to foster increased confidence by the people in
the government.
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ANYANUWU, A (2024). Impact Of Personal Income Tax On Revenue Geneeration In Abia State:- Anyanwu Mirian C. Repository.mouau.edu.ng: Retrieved Nov 23, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-personal-income-tax-on-revenue-geneeration-in-abia-state-anyanwu-mirian-c-7-2
ANYANUWU, ANYANUWU. "Impact Of Personal Income Tax On Revenue Geneeration In Abia State:- Anyanwu Mirian C" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 07 Aug. 2024, https://repository.mouau.edu.ng/work/view/impact-of-personal-income-tax-on-revenue-geneeration-in-abia-state-anyanwu-mirian-c-7-2. Accessed 23 Nov. 2024.
ANYANUWU, ANYANUWU. "Impact Of Personal Income Tax On Revenue Geneeration In Abia State:- Anyanwu Mirian C". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 07 Aug. 2024. Web. 23 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-personal-income-tax-on-revenue-geneeration-in-abia-state-anyanwu-mirian-c-7-2 >.
ANYANUWU, ANYANUWU. "Impact Of Personal Income Tax On Revenue Geneeration In Abia State:- Anyanwu Mirian C" Repository.mouau.edu.ng (2024). Accessed 23 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-personal-income-tax-on-revenue-geneeration-in-abia-state-anyanwu-mirian-c-7-2