ABSTRACT
Tax policy administration and implementation have been a great problem to the third world countries, which Nigeria is one. This research work, “income tax administration in Abia State, a critical evaluation of the problems and prospects. Thereafter, suggests ways of minimizing the effects of the following problems. Avoidance and evasion of tax, waiting the taxpayers, initial tax payer compliance, resolution of controversies between tax payer and tax officials and collecting of taxes etc.
These problems have affect on the income tax revenue base of the government, which will in its totality have adverse effect on its capital expenditure. To enable the researcher find solution to the problem of this study, some questions were raised in form of hypothesis, which was developed into null and alternative hypothesis.
H0: There is no relationship between income tax revenue and government capital expenditure.
H1: There is a relationship between revenue from income tax and government capital expenditure.
H0: No relationship exists between revenue generated from income tax and the government recurrent expenditure.
H1: There exist a relationship between revenue generated from income tax and the recurrent expenditure of the government.
H0: There is no problem confronting tax administration.
H1: There are problems confronting tax administration.
As a result of detailed analysis, the study has revealed so many important phenomena in revenue generation in this state which in-adequacy of staff, inefficiency and ineffectiveness of tax assessment authorities due to heavy work load, miss appropriation of collected funds just to mentions but a few.
The method of data collection was through primary and secondary sources. The secondary source, which involves the analysis of vital documentations available at the state library ministry of finance and board of internal revenue. Data collected were analyzed by simple Pearson’s correlation co-efficient and chi-square.
With respect to the research findings, the following recommendation are made to a successful use of improved income tax administrations to enhance development.
- Government should provide conductive working environment for the tax authorities and also adequate funding and provision of operational facilities.
- A high standard of literacy among taxpayers.
- The absence of political influence to tax measures.
- Prevalence of accounting records honestly and reliably maintained.
TABLE OF CONTENTS
Cover page
Title page
Certification
Dedication
Acknowledgement
Abstract
Table of contents
CHAPTER ONE:
INTRODUCTION
1.1 Background of the study
1.2 Organization of the study
1.3 Statement of the problem
1.4 Purpose of the study
1.5 Research question
1.6 Research hypothesis
1.7 Scope and limitation of the study
1.8 Significance of the study
1.9 Definition of terms
CHAPTER TWO:
LITERATURE REVIEW
2.1 Development of income taxation in Nigeria
2.2 Taxation
2.3 Tax administration and policy in Nigeria
2.4 Income tax administration in Abia State
2.5 The problem of income tax administration in Abia State
2.6 Income tax policy and administration
2.7 Prospects of income tax administration in Abia State
2.8 Income tax administration, revenue yield and economic development in Abia State.
2.9 Objective of income taxation
2.10 Qualities of a good system of taxation
2.11 Effect of taxation
2.12 Classification of taxes
2.13 Why tax
2.14 Fiscal policy
2.15 The instruments of fiscal policy
2.16 The goals of fiscal policy
2.17 Types of fiscal policy
2.18 Techniques of fiscal policy
CHAPTER THREE:
RESEARCH METHODOLOGY
3.1 Research design
3.2 Selection of data
3.3 Collection of data
3.4 Sampling design
3.5 Data analysis techniques
3.6 Problem of data collection
CHAPTER FOUR:
PRESENTATION ANALYSIS AND INTERPRETATION OF DATA
4.1 Presentation and analysis of data
4.2 Analysis of data
4.3 Testing and proving of hypothesis
CHAPTER FIVE:
SUMMARY, CONCLUSION AND RECOMMENDATION
5.1 Summary
5.2 Conclusion
5.3 Suggestions of further research
Bibliography
Appendices
Appendix A: Letter of introduction
B: Letter to the respondents questionnaire
C: Statistical computation.
