Thesis Abstract

<p> </p><p>The level of revenue generated in the state has been in a declining form due to<br>poor administration and collections of taxes and lack of proper return of<br>accounts. These are the negative effects that affect government revenue<br>generation which are targeted to meet her basic functions like provision of basic<br>amenities for her citizenry in the state. The aim of this research study is to<br>evaluate the effect of tax administration on revenue generation to the Enugu<br>state government. The research design adopted in this study was survey research<br>method. Primary and secondary sources of data were used in collecting<br>information which was analyzed using simple percentages and hypothesis tested<br>using chi – square statistical method at 0.05 level of significant for validity and to<br>make decisions. Findings show that there was rampant incidence of tax evasion<br>and avoidance in the state, and the tax administration in Enugu state is<br>inadequate, not effective and not efficiently managed thus inadequate staff and<br>facilities also hinder tax administration and collection. The researcher, in the final<br>analysis drew a lasting conclusion, some of which are- the apathy of Enugu state<br>people towards payment of tax could be reduced by involving them in the<br>decision making of tax administration, collection and utilization of the tax<br>revenue. The environment should be made better by both the government and its<br>agencies. The staff of the SBIR Enugu should be well remunerated and ensure<br>adequate administration of tax laws in accordance with the laid down rules and<br>regulations.</p><p>&nbsp;</p> <br><p></p>

Thesis Overview

<p> </p><p>INTRODUCTION<br>1.1 BACKGROUND OF STUDY<br>In all generation, the problems of personal income tax generation and<br>administration continues to surface in one form or another in virtually every<br>society, especially in this part of the world. It is important to point out that<br>the federal government has taken adequate steps in effective tax<br>administration.<br>This failure on the part of the federal government is responsible for<br>poor financial positions of both the state and local government. Besides, this<br>inadequate planning and absolute laws governing taxation, evaluation and<br>collection is characterized by chaos.<br>This chaotic nature of the system can be appreciated by political<br>influence or interferences in the process of taxation during the civilian<br>administration in the country which gave rise to untrained and inexperienced<br>personal being entrusted with the work of collection and administration of<br>personal income tax.<br>The important of these issues to tax administration in the developing<br>countries like. Nigeria, can be seen from the following extract from tax<br>administration in under developed countries. The tax administration finds<br>himself working with a staff which is inefficient in experienced, and poorly<br>paid.<br>BOARD OF INTERNAL REVENUE ENUGU<br>The board of internal revenue Enugu was established to administer<br>income tax in Enugu state just as there are likely to states of the federation.<br>Income tax was first introduced in Nigeria in 1904 by late Lord Lugard.<br>The introduction of Native Revenue ordinance of 1927 was most difficult in<br>the Eastern areas of the country, due mainly to absence of recognized central<br>Authority Resistance to this form of direct taxation in such that it result to<br>riots notably in calabar, Owerri and the famous, Aba women Riot of 1929<br>which was so severe that it attracted a probe. Beside, the Native Revenue<br>ordinance were also Native direct taxation ordinance for the colony and the<br>Native income tax ordinance.<br>These ordinance were late modified and incorporated into the Direct<br>taxation ordinance No 29 of 1940, cap 54 and the income tax ordinance No 29<br>of 1943 respectively.<br>The direct taxation ordinance 1940 empowered native authorities to tax<br>Africans in their areas of jurisdiction while the income tax ordinance 1943<br>was for the taxation of non-Africans in companies. The two ordinances were<br>the foundation of our modern taxation which necessitated establishment of<br>board of internal revenue in each of the states of the federation which Enugu<br>Board of internal Revenue is one of them.</p><div><div></div></div><br> <br><p></p>