ASSESSMENT OF PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA A STUDY OF AKWA IBOM STATE BOARD OF INTERNAL REVENUE
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- NGN 3000
Abstract
Creating a good tax system implies that taxes should be collected regularly, consistently, conveniently and afford-ably. Taxes are backed by laws. Tax Laws refer to the embodiment of rules and regulations relating to tax revenue and the various kinds of taxes in Nigeria. This study was undertaken to assess the Personal income Tax (PIT) Administration in Akwa Ibom state. The study employed quantitative descriptive research design. A total of 50 staff members of the tax authority were enrolled in this study.The data for this study were generated from two main sources; Primary sources and secondary sources. The findings of the study revealed that tax authorities in Akwa Ibom state is effective in the administration of Personal Income Tax in Akwa Ibom state. The multiple regression equation shows that the banks and other alternative methods of collections have significant impact on Optimal Tax Revenue.
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