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THE ROLE OF AN EFFICIENT AND EFFECTIVE TAX SYSTEM IN THE ATTAINMENT OF MILLENIUM DEVELOPMENT GOALS (MDGS)
The level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. These are the negative effects that affect government revenue generation which are targeted to meet her basic functions like provision of basic amenities for her citizenry in the state. The aim of this research study is to evaluate the role of an efficient and effective tax system in the attainment of millennium development goals in kogi state. The research design adopted in this study was survey research method. Primary and secondary sources of data were used in collecting information which was analyzed using simple percentages and hypothesis tested using chi – square statistical method at 0.05 level of significant for validity and to make decisions. Findings show that there was rampant incidence of tax evasion and avoidance in the state, and the tax administration in kogi is inadequate, not effective and not efficiently managed thus: inadequate staff and facilities also hinder tax administration and collection. The researcher, in the final analysis drew a lasting conclusion, some of which are:- the apathy of kogi state people towards payment of tax could be reduced by involving them in the decision making of tax administration, collection and utilization of the tax revenue. The environment should be made better by both the government and its agencies. The staff of the SBIR kogi should be well remunerated and ensure adequate administration of tax laws in accordance with the laid down rules and regulations.
INTRODUCTION 1.1 BACKGROUND OF STUDY
In all generation, the problems of personal income tax generation and administration continues to surface in one form or another in virtually every society, especially in this part of the world. It is important to point out that the federal government has taken adequate steps in effective tax administration.
This failure on the part of the federal government is responsible for poor financial positions of both the state and local government. Besides, this inadequate planning and absolute laws governing taxation, evaluation and collection is characterized by chaos.
This chaotic nature of the system can be appreciated by political influence or interferences in the process of taxation during the civilian administration in the country which gave rise to untrained and inexperienced personal being entrusted with the work of collection and administration of personal income tax.
The important of these issues to tax administration in the developing countries like. Nigeria, can be seen from the following extract from tax administration in under developed countries. The tax administration finds himself working with a staff whichis inefficient in experienced, and poorly paid.
1.2 STATEMENT OF THE PROBLEMS
It is true that problem of tax collection and administration is universal but the third world countries of which Nigeria is one, seem to be more plagued and inflicted both in weight and magnitude than the developed nations of the world.
The research work primarily involves identifying the role of an efficient and effective tax system in the attainment of millennium development goal takingkogi state board of internal revenue office, lokoja as a case study. The specific problems of this research are as follows:
Improper system of keeping accounts and records in the internal Revenue office, which was seen to be quite mechanical and out dated. Lack of staff and inadequate training of the available tax collectors. No enlightenment on the part of tax payers as regards the importance of taxation is another problem of tax generation and administration in kogi state. Tax collection and administration in kogi state is not efficient and efficiently managed. Also corrupt alliance of tax collectors with tax payers to avoid tax for them (tax collectors) to make fast money.
Thus lack of enforcement power on the board makes tax laws useless and not serious to tax offenders /defaulters.
1.3 OBJECTIVES OF THE STUDY
The general objective of the study is to ascertain the effect of tax administration on revenue generation in Enugu state, using the state board of internal revenue as a case study.
The specific objectives of the research work is to
To examine if the use of mechanical and outdated system in recording and keeping accounts affect tax administration on revenue generation in kogi state. To ascertain whether lack of adequate staff in the SBIR affect tax administration on revenue generation in kogi state. To examine if enlightening the tax payers on the importance of taxation affect tax administration in the state. To determine if the effectiveness and efficiency of personal income tax collection and administration in the state is properly manage. To ascertain whether they are corrupt alliance of tax collectors with tax payers to avoid tax for them ( tax collector) to make fast money.
1.4 RESEARCH QUESTIONS
Upon the following research questions, hypothesis where formulated.
To what extent has the use of mechanical and outdated system of keeping and recording accounts affect tax administration on revenue generation in kogi state. To what extent does lack of sufficient staff and inadequate training of the available tax collectors affected tax administration on revenue generation in kogi state. To what extent has lack of improper enlightening of tax payers has affected tax administration on revenue generation in kogi state. To what extent has tax administration in kogi state been effective and efficiently manage.
Owing to flexibility of tax laws in Nigeria and attitude of government toward the local government level in the area of administration and collection of personal income tax. It is pertinent to make some assumption that will guide the work for an opinion to be expressed.
1.5 RESEARCH HYPOTHESIS
Ho: The use of mechanical and outdated system does not affect tax administration and collection in Kogi State.
Hi: The use of mechanical and outdated system affects tax administration and collection in kogi State.
Ho2: Inadequate staff and training of the available tax collector does not affects tax administration and collection.
Hi2: Inadequate staff and training of the available tax collector affects tax administration and collection.
Ho3: Enlightening the tax payers on the important of tax payment does not affect tax administration in Kogi State.
Hi3: Enlightening the tax payers on the important of tax payments affects tax administration in ankpa in Kogi State.