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

Past. Dr. Abomaye-Nimenibo; Williams Aminadokiari Samuel

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

Past. Dr. Abomaye-Nimenibo * § Ph.D., M.Sc., B.Sc. Economics, MBA Management and UD, Personnel Management and Industrial Relations, Director of Postgraduate Studies, School of Postgraduate Studies

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Williams Aminadokiari Samuel

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OBONG UNIVERSITY

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

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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.

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No external funding was declared for this work.

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The authors declare no conflict of interest.

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How to Cite This Article

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

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GJMBR Volume 20 Issue B2

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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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

English

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