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Effectiveness and Efficiency of Personal Income Tax Collection in Uyo Local Government Area
Content Structure of Effectiveness and Efficiency of Personal Income Tax Collection in Uyo Local Government Area
The abstract contains the research problem, the objectives, methodology, results, and recommendations
- Chapter one of this thesis or project materials contains the background to the study, the research problem, the research questions, research objectives, research hypotheses, significance of the study, the scope of the study, organization of the study, and the operational definition of terms.
- Chapter two contains relevant literature on the issue under investigation. The chapter is divided into five parts which are the conceptual review, theoretical review, empirical review, conceptual framework, and gaps in research
- Chapter three contains the research design, study area, population, sample size and sampling technique, validity, reliability, source of data, operationalization of variables, research models, and data analysis method
- Chapter four contains the data analysis and the discussion of the findings
- Chapter five contains the summary of findings, conclusions, recommendations, contributions to knowledge, and recommendations for further studies.
- References: The references are in APA
- Questionnaire.
Abstract Of Effectiveness and Efficiency of Personal Income Tax Collection in Uyo Local Government Area
Tax collection has remained an issue of great concern to past and present governments of Nigeria. The credit crunch that hit most developed countries in the year 2008 has reduced donor support to most developing countries. As a result, there is a great dependence on internally generated tax revenue for development.
It is therefore important that the Revenue Collecting Agencies be efficient and effective in carrying out their duties to raise the much needed Government Revenue. This study examined the reasons for the low level of tax collection as well as the challenges facing the Akwa Ibom State internal Revenue Board in its quest to meet its revenue collection targets.
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Questionnaires were administered to two hundred (200) taxpaying public and seven (7) tax experts. The study found that tax compliance is low in the Uyo. Low tax education, inadequate resources and low staff motivation were identified as key reasons for the low compliance. Also, tax efficiency and effectiveness has not been attained.
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