The 'pay-as-you earn income tax system' in Nigeria: a perceptual analysis of citizens of former Anambra state, 1998
Mba, Ike N.
1998-05-01
1990-1999
The study evaluates the administration of the personal income tax system in the former Anambra State to determine the extent to which its citizens perceived the system as equitable and convenient. A total of 1700 questionnaires were distributed among: (1) Pay-as-you earn taxpayers; (2) direct assessment taxpayers; and (3) the tax officials. A total of 1,085 questionnaires were collected back, representing 63.83 percent of the study population. The result of the study indicated that the former Anambra State experienced: (1) Horizontal and vertical inequity in the system of personal income tax administration stemming largely from inefficient tax administration; (2) An inconvenience on the part of direct assessment taxpayers (self employed) due to delays involved in processing documents and attitudes of tax officials; and (3) inequities originating from the loopholes in the provision of the personal income tax law. Therefore, it is recommended that: (1) The state tax board should form a functional planning.
text
application/pdf
dissertation
Doctor of Philosophy (PhD)
Clark Atlanta University
International Affairs and Development Program
Murty, K. S.
Georgia--Atlanta
http://hdl.handle.net/20.500.12322/cau.td:1998_mbasr_ike_n
https://rightsstatements.org/page/InC-EDU/1.0/
