Effectiveness And Efficiency Of Personal Income Tax Collection In Uyo Local Government Area

Tax Collection
Tax Collection
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EFFECTIVENESS AND EFFICIENCY OF PERSONAL INCOME TAX COLLECTION IN UYO LOCAL GOVERNMENT AREA

ABSTRACT

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.

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.

TABLE OF CONTENTS

Cover page

Title page

Certification    –      –      –      –      –      –      –      –

Dedication      –      –      –      –      –      –      –      –

Acknowledgment    –      –      –      –      –      –      –

Abstract  –      –      –      –      –      –      –      –      –

Table of content     –      –      –      –      –      –      –

CHAPTER ONE: INTRODUCTION

1.1  Background of the Study       –      –      –      –      –

1.2  Statement of the problem     –      –      –      –

1.3  Objective of the Study   –      –      –      –      –

1.4  Significance of the Study       –      –      –      –      –

1.5  Research questions –      –      –      –      –      –

1.6  The Scope of the study  –      –      –      –      –

1.7  Limitation of the study   –      –      –      –      –

1.8  Definition of terms used in the study    –      –

1.9  Organization of the study      –      –      –      –      –

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1  Introduction    –      –      –      –      –      –      –

2.2  Concept of Budget and Budgetary control     –

2.3  Types of Budget     –      –      –      –      –      –

2.4  Merit and Demerit of Budgeting and Budgetary Control       –      –      –       –      –      –      –      –

2.5  Characteristics of a Budget    –      –      –      –

2.6  Budget Organization and Administration       –      –

2.7  Budget Preparation –      –      –      –      –      –

2.8  Zero Bases Budgeting (ZBB)  –      –      –      –

2.9  Budget processes and Human behaviour      –      –

CHAPTER THREE: RESEARCH DESIGN AND PROCEDURES

3.1  Introduction    –      –      –      –      –      –      –

3.2  Area of the study    –      –      –      –      –      –

3.3  Population of the Study  –      –      –      –      –

3.4  Sample and sampling techniques   –      –      –

3.5  Sources of data      –      –      –      –      –      –

3.6  Method of Data Collection      –      –      –      –

3.7  Method of Data Analysis –      –      –      –      –

CHAPTER FOUR

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

4.1  Introduction    –      –      –      –      –      –      –

4.2  Data Presentation   –      –      –      –      –      –

4.3  Data Analysis and Interpretation   –      –      –

4.4  Discussion of Findings    –      –      –      –      –

CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATION

5.1  Introduction    –      –      –      –      –      –      –

5.2  Summary       –      –      –      –      –      –      –

5.3  Conclusion      –      –      –      –      –      –      –

5.4  Recommendation    –      –      –      –      –      –

References      –      –      –      –      –      –      –

Appendix –      –      –      –      –      –      –      –

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