INCOME TAX ADMINISTRATION IN ABIA STATE. A CRITICAL EVALUATION OF PROBLEMS AND PROSPECTS. (A CASE STUDY OF BOARD OF INTERNAL REVENUE UMUAHIA)
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INCOME TAX
ADMINISTRATION IN ABIA STATE. A CRITICAL EVALUATION OF PROBLEMS AND PROSPECTS. (A CASE STUDY OF BOARD OF INTERNAL REVENUE
UMUAHIA)
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.
LIST OF TABLES
Table 1: Abia
State income tax revenue with capital and recurrent expenditure 1993 – 2003.
Table 2: Date for
proper accounting date for provision of adequate working condition.
Table 3: Response
from problem facing tax administration in Abia State.
Table 4: Response
from attitude of tax payers
Table 5: Data for
the level of communication between your staff and taxpayers.
Table 6: Response
from factors affecting level of communication between your staff and taxpayers.
Table 7: Response
from the rate of tax evasion and avoidance in Abia State.
Table 8: Response
from the quality staffs in state board of internal revenue
Table 9: Response
from problem of locality the tax payers
Table 10: Response
from how to notify the public on the importance of taxation.
Table 11:
Correlation test between capital expenditure and income revenue.
Table 12:
Correlation test between recurrent expenditure and income revenue.
Table 13.
Computation of chi-square test statistics of problem facing tax
administration.
Figure I:
Organization chart of the board of internal revenue Abia State.
Figure II: Testing
for if there is any problem facing tax administration at 5% level of
significance with 4 degree of freedom.
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.
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