PERSONAL INCOME TAX ADMINISTRATION: PROBLEMS AND PROSPECTS IN AKWA IBOM STATE. (A STUDY OF BOARD OF INTERNAL REVENUE)
ABSTRACT
Taxation is a fiscal measures used by government to control the economy as well as raise funds for infrastructural development, level up income and promote equalitarianism in the society. However, in collecting taxes, government all over the world are with the several problems such as obtaining correct assessment, mobility of tax collectors, inadequate office equipment and suppliers and fraud by tax officials. These and other problems necessitated this study on “Assessment and Administration of Personal Income tax in Akwa Ibom State.The study set out among other things to examine the administration of personal income tax in the state; to ascertain whether staff motivation will lead to more tax collections and to identify and proffer solution to the states problems in tax assessment and collection. The study utilizes both primary and secondary data sources. In primary data, questionnaire response from a selected sample structured was analyzed on tables. While secondary data involves an exhaustive review of related literature. The four research questions formulated were also analyzed on tables using percentage as the statistical tools.