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
Abstract
CHAPTER ONE
1.0 Introduction
1.1 Background of Study
1.2 Statement of Problems
1.3 Research Objectives
1.4 Research Question
1.5 Research Hypothesis
1.6 Scope of Study
1.7 Significance of study
1.8 Limitation of study
1.9 Definition of terms
CHAPTER TWO
2.0 Literature Review
CHAPTER THREE
3.0 Research methodology
3.1 Research Design
3.2 Population of study
3.3 Sampling Design and Procedure
3.4 Data Collection Instrument
3.5 Administration of Data Collection Instrument
3.6 Methods of data analysis
CHAPTER FOUR
4.0 Data Presentation and Analysis
4.1 Data Presentation
4.2 Test of Hypothesis
CHAPTER FIVE
5.0 Summary, Conclusion and Recommendation
5.1 Summary
5.2 Conclusion
5.3 Recommendation
References
Questionnaire