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                                           INCOME TAX ADMINISTRATION IN ABIA STATE. 

                             A CRITICAL EVALUATION OF PROBLEMS AND PROSPECTS. 

                          (A CASE STUDY OF BOARD OF INTERNAL REVENUE UMUAHIA)

PROPOSAL

The policy of tax administration and implementation have been a great problem to the third world countries.  This research work on “Income tax administration in Abia state a critical evaluation of the problem and prospects” aim at suggesting ways of minimizing, the effect of problems which militate against government revenue base which affects its capital expenditure adversely.

To enable the researcher find solution to the problem of this study some question inform of hypothesis will be develop.  Data will be collected through primary and secondary sources.  In order to carry this work the researcher will face some constraints like bureaucracy among the staffs of board of internal revenue unavailability of secondary data for the literature review, time and financial constraints.  The test statistic that will be used in analyzing data is chi-square.  This work will be beneficial to corporate organization, individuals, and traders.  It will make them to under stand and appreciate the need for them to pay their income taxes.  Some recommendations would be made on previous research on this topic, which are government should provide conductive working environment for the tax authorities and also adequate funding and provision of operational facilities.

ABSTRACT

Tax policy administration and implementation have been a great problem to the third world countries, which Nigeria is one.  This research work, “income tax administration in Abia State, a critical evaluation of the problems and prospects.  Thereafter, suggests ways of minimizing the effects of the following problems.  Avoidance and evasion of tax, waiting the taxpayers, initial tax payer compliance, resolution of controversies between tax payer and tax officials and collecting of taxes etc.

These problems have affect on the income tax revenue base of the government, which will in its totality have adverse effect on its capital expenditure.  To enable the researcher find solution to the problem of this study, some questions were raised in form of hypothesis, which was developed into null and alternative hypothesis. 

H0:    There is no relationship between income tax revenue and government capital expenditure.

H1:    There is a relationship between revenue from income tax and government capital expenditure.

H0:    No relationship exists between revenue generated from income tax and the government recurrent expenditure.

H1:    There exist a relationship between revenue generated from income tax and the recurrent expenditure of the government.

H0:    There is no problem confronting tax administration.

H1:    There are problems confronting tax administration.

As a result of detailed analysis, the study has revealed so many important phenomena in revenue generation in this state which in-adequacy of staff, inefficiency and ineffectiveness of tax assessment authorities due to heavy work load, miss appropriation of collected funds just to mentions but a few.

The method of data collection was through primary and secondary sources. The secondary source, which involves the analysis of vital documentations available at the state library ministry of finance and board of internal revenue.  Data collected were analyzed by simple Pearson’s  correlation co-efficient and chi-square.

With respect to the research findings, the following recommendation are made to a successful use of improved income tax administrations to enhance development.

• Government should provide conductive working environment for the tax authorities and also adequate funding and provision of operational facilities.
• A high standard of literacy among taxpayers.
• The absence of political influence to tax measures.
• Prevalence of accounting records honestly and reliably maintained.

 

 LIST OF TABLES

Table 1:      Abia State income tax revenue with capital and recurrent expenditure 1993 – 2003.

Table 2:      Date for proper accounting date for provision of adequate working condition.

Table 3:      Response from problem facing tax administration in Abia State.

Table 4:      Response from attitude of tax payers

Table 5:      Data for the level of communication between your staff and taxpayers.

Table 6:      Response from factors affecting level of communication between your staff and taxpayers.

Table 7:      Response from the rate of tax evasion and avoidance in Abia State.

Table 8:      Response from the quality staffs in state board of internal revenue

Table 9:      Response from problem of locality the tax payers

Table 10:    Response from how to notify the public on the importance of taxation.

Table 11:    Correlation test between capital expenditure and income revenue.

Table 12:    Correlation test between recurrent expenditure and income revenue.

Table 13.    Computation of chi-square test statistics of problem facing tax administration.

Figure I:      Organization chart of the board of internal revenue Abia State.

Figure II:     Testing for if there is any problem facing tax administration at 5% level of significance with 4 degree of freedom.

 

TABLE OF CONTENTS

CHAPTER ONE:        

INTRODUCTION

1. Background of the study
2. Organization of the study
3. Statement of the problem
4. Purpose of the study
5. Research question
6. Research hypothesis
7. Scope and limitation of the study
8. Significance of the study
9. Definition of terms

CHAPTER TWO:       

LITERATURE REVIEW

1. Development of income taxation in Nigeria
2. Taxation
3. Tax administration and policy in Nigeria
4. Income tax administration in Abia State
5. The problem of income tax administration in Abia State
6. Income tax policy and administration
7. Prospects of income tax administration in Abia State
8. Income tax administration, revenue yield and economic development in Abia State.
9. Objective of income taxation
10. Qualities of a good system of taxation
11. Effect of taxation
12. Classification of taxes
13. Why tax
14. Fiscal policy
15. The instruments of fiscal policy
16. The goals of fiscal policy
17. Types of fiscal policy
18. Techniques of fiscal policy

CHAPTER THREE:   

RESEARCH METHODOLOGY

1. Research design
2. Selection of data
3. Collection of data
4. Sampling design
5. Data analysis techniques
6. Problem of data collection

CHAPTER FOUR:      

PRESENTATION ANALYSIS AND INTERPRETATION OF DATA

1. Presentation and analysis of data
2. Analysis of data
3. Testing and proving of hypothesis

CHAPTER FIVE:       

SUMMARY, CONCLUSION AND RECOMMENDATION

1. Summary
2. Conclusion
3. Suggestions of further research

Bibliography

Appendices

Appendix   A:      Letter of introduction

                   B:      Letter to the respondents questionnaire

                   C:      Statistical computation.

 

CHAPTER ONE

INTRODUCTION

1.1     BACKGROUND OF THE STUDY

The tax system is often identified as one of the most powerful levers available to the government to move their economic state from a pitiable condition to a happier position.  According to Anyanwu (1999) taxation can simply be seen as “a compulsory transfer of money from private individuals, institution or groups to the government”.  On another note Agolu (2001) says “taxation may be defined as a compulsory levy by the government through its various agencies in the income capital or consumption of its subjects. These levies are made on personal income such as salaries business profits, interest, dividends commission royalties or rests.  It may also be levied on capital gains and petroleum profits.  All of the above are taxes levied on income”.  Income tax is one levied on the income after allowances have been granted what remains taxable.

The questions then arises as how efficient is the administration of income tax in Nigeria and Abia State in particular.  This is the questions this research work tries to provide an answer to.  It is important to note that during colonial period, income tax administration was placed on the shoulders of colonial masters according to the orders of the governor general.  After independence, the government of Nigeria took over administration of taxes, especially, income tax.

Consequently, board of internal revenue were established in the different regions and states of the federation.  These states were charged with responsibility of income tax administration.

 

THE BACKGROUND OF BOARD OF INTERNAL REVENUE

Section 85A of PITD provided for the establishment of a state board of internal revenue to be known as “the state service” to comprise of:

• The executive head of the state board as chairman who shall be a person experienced in taxation and appointed by the governor of the state from within the state service. 
• The other members to be nominated on their personal merit by the commissioner in the state responsible for finance.
• The directors and heads of departments within the services
• A director from the state ministry of finance.
• Any five members of whom one shall be the chairman may form a quorum.  The board may appoint any one from within the service to be the secretary to the board.
• The legal adviser to the state board, not withstanding that he may at any time be a member of the board, may represent the board in his professional capacity in any proceedings in which the state board may be a party.  In such circumstances the legal adviser shall not give evidence on behalf of the board.

It is the duty of the secretary to summon the meetings of the board whenever any matter necessitating the attention of the board so requires or upon the request of any member of the board.  A majority decision of the board obtained by written correspondence shall have the effect of a resolution, unless any member has requested for the submission of such matter to a formal meeting.

This board is charged with carrying out the broad-based policies of tax administration in Abia state.  They were formerly with the ministry of fiancé but now they are autonomous on certain issues like recruitment of staff, payment of their staff and sundry salaries and claims and also administration of the office.

The general overview of the Abia State board of internal revenue structure could be illustrated in the diagram/organigram overleaf.  From the diagram, the commissioner of finance is in charge of the treasury and finance office. He gives and directs orders how it should be implement.  He sees to the good administration of the internal revenue.  He is embedded with his three members as the chief executives.

The directors of internal revenue issues administrative orders and inspects duty/work done in various sectors.  He also inspects work brought from outside.

 

Commissioner for finance (with its and members) As Chief Executive

ORGANIZATIONAL CHART OF BOARD OF INTERNAL REVENUE ABIA

 

 

Staff requests are presented to the government by the Director who also receives order from the higher authority of his office.

 

THE FINANCE AND SUPPLY (F & S): Are responsible for supplying the board with adequate funds when needed.  Efforts are made to ensure that there is no misappropriate of fund or embezzlement and any officer found guilty of such offence is discharged from the duty part.

INFORMATION INSPECTORATE AND PROCUREMENT: Are bodies responsible for gathering information bot

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