The Mode of Assessment, Collection, and Accountability of Personal Income Tax in Akwa Ibom State (The Case of Uyo Local Government Area)

The Mode of Assessment, Collection, and Accountability of Personal Income Tax in Akwa Ibom State (The Case of Uyo Local Government Area)

Prof. Abomaye-Nimenibo Williams Aminadokiari Samuel Ph.D., M.Sc., B.Sc. Economics, MBA Management and UD, Personnel Management and Industrial Relations, Director of Postgraduate Studies, School of Postgraduate Studies

Contact

Past. Dr. Abomaye-Nimenibo

Contact

Williams Aminadokiari Samuel

Contact

α to σ

Obong University

The Mode of Assessment, Collection, and Accountability of Personal Income Tax in Akwa Ibom State (The Case of Uyo Local Government Area)

Article Fingerprint

ReserarchID

9183I

The Mode of Assessment, Collection, and Accountability of Personal Income Tax in Akwa Ibom State (The Case of Uyo Local Government Area) Banner

AI TAKEAWAY

Connecting with the Eternal Ground

Abstract

Payment of Tax is a compulsory levy by the Government of a country on its citizens to raise money for the public good. This study examined the mode of Assessment, Collection, and Accountability of Personal Income Tax in Akwa Ibom State using Uyo Local Government Area as a case study. The study aimed to ascertain the problems deterring effective tax administration culminating in the un-realization of budgeted tax revenues in Akwa Ibom State. To achieve research objectives, primary and secondary data were swotted and research hypotheses formulated and questionnaires administered accordingly. The research hypotheses were tested using the Chi-square (χ2) Statistics. The results revealed that the methods and procedures adopted by the Tax Officers for assessing, collecting and accounting for Personal Income Tax were not appropriate enough to enhance effective tax administration to bring adequate tax returns.

References

74 Cites in Article

Reference Format

W Abomaye-Nimenibo (2017). The Concept and Practice of Taxation in Nigeria.
Williams Abomaye-Nimenibo,Michael Samuel; Eyo,; Jack,Hope Friday,Chika (2018). An Empirical Analysis of Tax Revenue and Economic Growth in Nigeria from 1980 to 2015.
Jens Arnold,Bert Brys,Christopher Heady,Åsa Johansson,Cyrille Schwellnus,Laura Vartia (2011). Tax Policy for Economic Recovery and Growth.
C Anyanwu (1993). Newsom, Sir John, (8 June 1910–23 May 1971), Director, Longman Holdings Ltd and Longman Group Ltd.
O Anyanwu (1997). Efficient Tax Collection and Tax Administration in Nigeria.
D Asada (2010). Chapter 16. African Economic Research Consortium (AERC): Shaping the Policy Making Process and Its Outcomes.
B Asuquo (2007). School Partnerships and Principals’ Administrative Effectiveness in Secondary Schools in Ibesikpo Asutan Local Government Area of Akwa Ibom State, Nigeria.
J Azubike (2009). Interpreting European Union tax law: Practice of Polish tax authorities.
Njoku Chibu (2015). Statistics activities.
D Chinaka (2005). Misplaced, Dangling, or Missing Information.
Kalu Nwonyuku (1990). Capital Allowance and Companies Income Tax Act in Nigeria.
Cita Unknown Title.
J Booth (1940). APPLICATION OF THE DIRECT TAXATION ORDINANCE IN EASTERN NIGERIA1.
J Booth (1956). APPLICATION OF THE DIRECT TAXATION ORDINANCE IN EASTERN NIGERIA1.
Eric Engen,Jonathan Skinner (1996). TAXATION AND ECONOMIC GROWTH.
O Engen (1956). Tax rates in macroeconomics.
(1956). Diamond <i>v</i>. (1) Minister of Finance. (2) Custodian of Enemy Property..
J Bocheński (1962). Law.
Nat Ofo (1999). Amending the Constitution of the Federal Republic of Nigeria 1999.
Alejandro Esteller-Moré,Albert Solé-Ollé (1993). Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada.
Adebayo Adedeji (1962). The genesis of federal finance in Nigeria.
(2009). The Financial Regulations (Revised).
(1957). Trust Income and the International Tax Convention: Treaties. Taxation. Trust Income.
Harold Groves (1959). INCOME-TAX ADMINISTRATION.
Priya Verlekar (1961). SECTION 5A of Income Tax Act 1961 With Reference to Goan Salaried Tax Payers.
(1961). Income Tax (Amendment) Law.
S Mamman (2006). An appraisal of Revenue Management in Katsina State Local Government.
Milesi-Ferretti Mendoza,Asea (1961). Income Tax.
R Musgrave (2005). R.A. Musgrave and P.B. Musgrave. Public Finance in Theory and Practice. Düsseldorf, McGraw-Hill Book Company, 1973, XI p. 762 p., DM 37.50..
(1904). Internal Revenue. Oleomargarine. Braun & Fitts v. Coyne, 126 Fed. 331.
Janet Bankole,Patrick Ladipo,Ayodele Oniku (1993). Digital marketing and Gen Z customer loyalty to fashion products (study from Federal Government-owned Tertiary Institutions in Lagos-State Nigeria).
J Ndulue (2005). The Private Sector and Generation of Tax Revenue in the FCT, Abuja.
S Nzotta (2007). Tax evasion problems in Nigeria: A critique.
Yemitan Ta,Oludare Ys (2008). Vertical Facial Height and its Correlation with Skeletal Pattern Among Young Nigerian Orthodontic Patients.
H Ochiogu (1994). The Problems of Tax Administration.
A Odusola (2006). Internally Generated Revenue at the Local Government: Issues and Challenges.
E Ogundele (1999). Elements of Taxation.
A Ojo (2008). Banking and Finance in Nigeria: Bradford Shiva.
A Bakare,O Olateju (2008). Ethical Thinking and Project Success in Nigerian Gas Company.
C Ola (2009). Income Tax Law and Practice in Nigeria.
Aguolu Osita (2004). Taxation and Tax Management in Nigeria.
A Osita (1999). A Contribution to the Theory of Economic Growth.
Charles Lowndes (1961). Income Tax Aspects of Tax Planning for Estates.
(1962). Personal Tax Law.
Kachi John (1993). Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings.
(1992). Advertising Section.
(2004). Unknown Title.
Feenberg Skinner,G (1990). Growth Effects of Flat-Rate Taxes.
Tony Tang (1993). The residual application of Section 25A of the Income Tax Assessment Act 1936 (As Amended) (Commonwealth).
PITA Cap p.8 LFN 60.
Feenberg Skinner,G (1990). Growth Effects of Flat-Rate Taxes.
Smith,Phillip Trostel (1993). The Effect of Taxation on Human Capital.
Adegboyega Afolabi,Jayeola Olabisi,Sunday Kajola,Taiwo Asaolu (2006). Does leverage affect the financial performance of Nigerian firms?.
(1967). Appendix of Constitutional Provisions Regarding Decree.
(1959). The Companies Income Tax Act (CITA).
Priya Verlekar (1961). SECTION 5A of Income Tax Act 1961 With Reference to Goan Salaried Tax Payers.
Michael Lang (2012). Tax Treaty Policy.
Tony Tang (2011). The residual application of Section 25A of the Income Tax Assessment Act 1936 (As Amended) (Commonwealth).
(1998). Appendix of Constitutional Provisions Regarding Decree.
(1961). The Personal Income Tax (Lagos) Act (PITL A).
Mojisola Oshin (1959). A Comparative Review of the Petroleum Industry Act 2021 Vis-À-Vis the Petroleum Profit Tax Act.
(1959). The Stamp Duties Act (SDA).
Mehmet Tosun,Sohrab Abizadeh (2005). Economic growth and tax components: an analysis of tax changes in OECD.
Phillip Trostel (1993). The Effect of Taxation on Human Capital.
Magdalena Schwarz (1975). 7. The effectiveness of the GloBE instruments in achieving uniform global minimum taxation.
Yiolanda Vasilopoulou,Dimitrios Thomakos (2017). Tax Evasion, Tax Administration, and the Impact of Growth: Tax Enforcement as Regulatory Failure in a High Tax Rates, High Tax Evasion, and Low-Growth Economic Environment.
Does the tax assessment and collection procedures used by the state board reduce tax evasion.
(2020). The Wealthy and State Revenue Generation.
Tax administration in this state is it.
What are the problems affecting tax collection procedures and administration? (a) Noncompliance b tax payers.
(2020). Water as a Constraint on Economic Growth.
(null). Recommendations for provision of space for domestic kitchen equipment.
Others (2019). Frontmatter.
(null). Figure 6.16 Movement in tax debt cases between 2014 year-beginning and 2015 year-end.

Download References

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Prof. Abomaye-Nimenibo Williams Aminadokiari Samuel. 2020. \u201cThe Mode of Assessment, Collection, and Accountability of Personal Income Tax in Akwa Ibom State (The Case of Uyo Local Government Area)\u201d. Global Journal of Management and Business Research - B: Economic & Commerce GJMBR-B Volume 20 (GJMBR Volume 20 Issue B2): .

More Citation Formats

Select Citation Style:

Download Citation

Download Article

GJMBR Volume 20 Issue B2
Pg. 9- 34

Explore Journals Explore Volume Read This Issue

Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

Not Found

Classification

GJMBR-B Classification: JEL Code: H26

Submission ReceivedNovember 14, 2020
Peer Review Double Blind
Handling Editor
Accepted November 30, 2020
Published December 15, 2020

Version of record

v1.2

Issue date

February 24, 2020

Language

Experiance in AR

Explore published articles in an immersive Augmented Reality environment. Our platform converts research papers into interactive 3D books, allowing readers to view and interact with content using AR and VR compatible devices.

View in VR

Read in 3D

Your published article is automatically converted into a realistic 3D book. Flip through pages and read research papers in a more engaging and interactive format.

View in 3D

Article Matrices

Total Views: 2544

Total Downloads: 1176

2026 Trends

Published Article

Our website is actively being updated, and changes may occur frequently. Please clear your browser cache if needed. For feedback or error reporting, please email [email protected]