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Title: :  Analysis of Income Tax Administration in Nigeria: Problems and Prospects Case study: (Kogi State Board of Internal Revenue)
PaperId: :  22106
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 9 Issue 6 2023
DUI:    16.0415/IJARIIE-22106
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Godwin ChristopherFederal polytechnic Kaura-Namoda, Zamfara state, Nigeria
Yat SolomonFederal polytechnic Kaura-Namoda, Zamfara state, Nigeria
Yusuf SaniFederal polytechnic Kaura-Namoda, Zamfara state, Nigeria
Stanley IheanachoFederal polytechnic Kaura-Namoda, Zamfara state, Nigeria

Abstract

Accounting
Analysis, Tax Administration, Problems and Prospects
In Nigeria, income tax is mostly causes a huge problem when viewed in terms of administration, assessment, compliance and revenue generation. In order to deal with these problems, series of reforms had been carried out unsuccessfully over the past few years with a view to reducing these challenges. One of the main objectives which this research seeks to achieve is to examine the factors responsible for the high rate of non-compliance. The basic research question was designed to know the measures tax authorities can take to minimise the high rate tax non-compliance. The use of descriptive statistics was used to test the relationship between variables. The questionnaire method was used for collecting primary data. The research population was made up of 500 individuals consisting of taxpayers and tax administrators, while the total 50 individuals was taken as the sample size. The stratified random sampling technique was used to select the sample size and the sample size cuts across gender, age, educational qualification and years of working experience. Major findings reveal that high tax rate does in any way affect non tax noncompliance and penalties and fees if adopted would help minimise the high rate of tax evasion and avoidance. The relatively small sample size is a major limitation to this study

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IJARIIE Godwin Christopher, Yat Solomon, Yusuf Sani, and Stanley Iheanacho. "Analysis of Income Tax Administration in Nigeria: Problems and Prospects Case study: (Kogi State Board of Internal Revenue)" International Journal Of Advance Research And Innovative Ideas In Education Volume 9 Issue 6 2023 Page 2380-2385
MLA Godwin Christopher, Yat Solomon, Yusuf Sani, and Stanley Iheanacho. "Analysis of Income Tax Administration in Nigeria: Problems and Prospects Case study: (Kogi State Board of Internal Revenue)." International Journal Of Advance Research And Innovative Ideas In Education 9.6(2023) : 2380-2385.
APA Godwin Christopher, Yat Solomon, Yusuf Sani, & Stanley Iheanacho. (2023). Analysis of Income Tax Administration in Nigeria: Problems and Prospects Case study: (Kogi State Board of Internal Revenue). International Journal Of Advance Research And Innovative Ideas In Education, 9(6), 2380-2385.
Chicago Godwin Christopher, Yat Solomon, Yusuf Sani, and Stanley Iheanacho. "Analysis of Income Tax Administration in Nigeria: Problems and Prospects Case study: (Kogi State Board of Internal Revenue)." International Journal Of Advance Research And Innovative Ideas In Education 9, no. 6 (2023) : 2380-2385.
Oxford Godwin Christopher, Yat Solomon, Yusuf Sani, and Stanley Iheanacho. 'Analysis of Income Tax Administration in Nigeria: Problems and Prospects Case study: (Kogi State Board of Internal Revenue)', International Journal Of Advance Research And Innovative Ideas In Education, vol. 9, no. 6, 2023, p. 2380-2385. Available from IJARIIE, https://ijariie.com/AdminUploadPdf/Analysis_of_Income_Tax_Administration_in_Nigeria__Problems_and_Prospects_Case_study___Kogi_State_Board_of_Internal_Revenue__ijariie22106.pdf (Accessed : ).
Harvard Godwin Christopher, Yat Solomon, Yusuf Sani, and Stanley Iheanacho. (2023) 'Analysis of Income Tax Administration in Nigeria: Problems and Prospects Case study: (Kogi State Board of Internal Revenue)', International Journal Of Advance Research And Innovative Ideas In Education, 9(6), pp. 2380-2385IJARIIE [Online]. Available at: https://ijariie.com/AdminUploadPdf/Analysis_of_Income_Tax_Administration_in_Nigeria__Problems_and_Prospects_Case_study___Kogi_State_Board_of_Internal_Revenue__ijariie22106.pdf (Accessed : )
IEEE Godwin Christopher, Yat Solomon, Yusuf Sani, and Stanley Iheanacho, "Analysis of Income Tax Administration in Nigeria: Problems and Prospects Case study: (Kogi State Board of Internal Revenue)," International Journal Of Advance Research And Innovative Ideas In Education, vol. 9, no. 6, pp. 2380-2385, Nov-Dec 2023. [Online]. Available: https://ijariie.com/AdminUploadPdf/Analysis_of_Income_Tax_Administration_in_Nigeria__Problems_and_Prospects_Case_study___Kogi_State_Board_of_Internal_Revenue__ijariie22106.pdf [Accessed : ].
Turabian Godwin Christopher, Yat Solomon, Yusuf Sani, and Stanley Iheanacho. "Analysis of Income Tax Administration in Nigeria: Problems and Prospects Case study: (Kogi State Board of Internal Revenue)." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 9 number 6 ().
Vancouver Godwin Christopher, Yat Solomon, Yusuf Sani, and Stanley Iheanacho. Analysis of Income Tax Administration in Nigeria: Problems and Prospects Case study: (Kogi State Board of Internal Revenue). International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2023 [Cited : ]; 9(6) : 2380-2385. Available from: https://ijariie.com/AdminUploadPdf/Analysis_of_Income_Tax_Administration_in_Nigeria__Problems_and_Prospects_Case_study___Kogi_State_Board_of_Internal_Revenue__ijariie22106.pdf
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