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The Effect Of Tax Administration On Revenue Generation In Enugu State
[A CASE STUDY OF THE STATE BOARD OF INTERNAL REVENUE ENUGU STATE]
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They are concerned with the service of
i. Returns of income forms
ii. Notice of assessment
iii. Summonses and affidavits and other sources of information.
1.2 STATEMENT OF THE PROBLEMS
It is true that problem of tax collection and administration is universal but the third world countries of which Nigeria is one, seem to be more plagued and inflicted both in weight and magnitude than the developed nations of the world.
The research work primarily involves identifying the problems of the personal income tax generation and administration in Nigeria taking a case study of Board of Internal Revenue, Enugu state. The specific problems of this research are as follows:
1. Improper system of keeping accounts and records in the internal Revenue office, which was seen to be quite mechanical and out dated.
2. Lack of staff and inadequate training of the available tax collectors.
3. No enlightenment on the part of tax payers as regards the importance of taxation is another problem of tax generation and administration in Enugu state.
4. Tax collection and administration in Enugu state is not efficient and efficiently managed.
5. Also corrupt alliance of tax collectors with tax payers to avoid tax for them (tax collectors) to make fast money.
Thus lack of enforcement power on the board makes tax laws useless and not serious to tax offenders /defaulters.
1.3 OBJECTIVES OF THE STUDY
The general objective of the study is to asertain the effect of tax administration on revenue generation in Enugu state, using the state board of internal revenue as a case study.
The specific objectives of the research work is to
1. To examine if the use of mechanical and outdated system in recording and keeping accounts affect tax administration on revenue generation in Enugu state.
2. To ascertain whether lack of adequate staff in the SBIR affect tax administration on revenue generation in Enugu state .
3. To examine if enlightening the tax payers on the importance of taxation affect tax administration in the state.
4. To determine if the effectiveness and efficiency of personal income tax collection and administration in the state is properly manage.
5. To ascertain whether they are corrupt alliance of tax collectors with tax payers to avoid tax for them ( tax collector) to make fast money.
1.4 RESEARCH QUESTIONS
Upon the following research questions, hypothesis where formulated.
1. To what extent has the use of mechanical and outdated system of keeping and recording accounts affect tax administration on revenue generation in Enugu state.
2. To what extent does lack of sufficient staff and inadequate training of the available tax collectors affected tax administration on revenue generation in Enugu state.
3. To what extent has lack of improper enlightening of tax payers has affected tax administration on revenue generation in Enugu state.
4. To what extent has tax administration in Enugu state been effective and efficiently manage.
Owing to flexibility of tax laws in Nigeria and attitude of government toward the local government level in the area of administration and collection of personal income tax. It is pertinent to make some assumption that will guide the work for an opinion to be expressed.
1.5 RESEARCH HYPOTHESIS
HYPOTHESIS ONE:
Ho: The use of machnical and oudated system does not affect tax administration and collection in Enugu State.
Hi: The use of mechnical and outdated system affects tax administration and collection in Enugu State.
HYPOTHESIS TWO
Ho2: Inadequate staff and training of the available tax collector does not affects tax administration and collection.
Hi2: Inadequate staff and training of the available tax collector affects tax administration and collection.
HYPOTHESIS THREE
Ho3: Enlightening the tax payers on the important of tax payment does not affect tax administration in Enugu state.
Hi3: Enlightening the tax payers on the important of tax payments affects tax administration in Enugu state.
HYPOTHESIS FOUR
Ho4: Tax collection and administration in Enugu state is effective and efficiently managed.
Hi4: Tax collection and administration in Enugu state is not effective and efficiently managed.
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ABSRACT - [ Total Page(s): 1 ]ABSTRACTThe level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. These are the negative effects that affect government revenue generation which are targeted to meet her basic functions like provision of basic amenities for her citizenry in the state. The aim of this research study is to evaluate the effect of tax administration on revenue generation to the Enugu state government. The resear ... Continue reading---
