ABSTRACT
The purpose of this research is to identify
the problems associated with Income Tax Administration in Abia State and to
proffer solution. In conducting this study, one set of questionnaire dealing
with the problems of chlorine Tax Administration was administered. A total of
60 Tax Administrators' Questionnaires (TAQ) were administered, completed and
returned. in the preliminary analysis of data, simple percentages were employed
while Chi-square (X2) statistical test of significance were used in testing the
tire hypotheses. Findings revealed that among the problems of Income Tax
Administration in Abia State were lack of qualified and experienced staff,
inadequate number of staff in the Board of Internal Revenue, lack of
equipment/materials, lack of administrative and financial autonomy and
inadequate tax policies. Recommendations: Therefore the following
recommendations are made to ameliorate the present situation:- To engaged
adequate and qualifies personnel in the Board of Internal Revenue. To grant
administrative and financial autonomy to the Board. for effectiveness. To
provide serviceable vehicles and other facilities. To organize mass
enlightenment programmes for the Tax Payers. To update the tax policies and/or
enact new ones. To explore the possibility of decentralizing the Board of
Internal Revenue to give full autonomy to the 17 Local Government Area Offices
JIO, O (2021). The Problems Of Income Tax Administration In Nigeria: (A Study Of Abia State Board Of Internal Revenue Umuahia). Repository.mouau.edu.ng: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/the-problems-of-income-tax-administration-in-nigeria-a-study-of-abia-state-board-of-internal-revenue-umuahia-7-2
ONYEABOR, JIO. "The Problems Of Income Tax Administration In Nigeria: (A Study Of Abia State Board Of Internal Revenue Umuahia)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 30 Jun. 2021, https://repository.mouau.edu.ng/work/view/the-problems-of-income-tax-administration-in-nigeria-a-study-of-abia-state-board-of-internal-revenue-umuahia-7-2. Accessed 26 Nov. 2024.
ONYEABOR, JIO. "The Problems Of Income Tax Administration In Nigeria: (A Study Of Abia State Board Of Internal Revenue Umuahia)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 30 Jun. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/the-problems-of-income-tax-administration-in-nigeria-a-study-of-abia-state-board-of-internal-revenue-umuahia-7-2 >.
ONYEABOR, JIO. "The Problems Of Income Tax Administration In Nigeria: (A Study Of Abia State Board Of Internal Revenue Umuahia)" Repository.mouau.edu.ng (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/the-problems-of-income-tax-administration-in-nigeria-a-study-of-abia-state-board-of-internal-revenue-umuahia-7-2