ABSTRACT
This study examined the challenges of tax administration in Nigeria using Uyo Local Government Area of Akwa Ibom State as a case study. And these challenges leads to poor effectiveness, efficiency and development in the tax sector today. This study also focus on the importance of taxation as a major source of government revenue in Uyo L.G.A. The main objective of this research work is to examine the challenges of tax administration in Uyo Local Government Area of Akwa Ibom State, Nigeria. Other specific objectives of the study include; to identify local government source of IGRs in Nigeria, to identify problems associated with tax administration in the local government system, to find out what has been put in place for effective tax administration in Uyo Local Government Area of Akwa Ibom State and to identify measures of addressing the challenges of tax administration in the local government administration. This study indicates that corruption is one of the major challenges facing tax-administration in Uyo L.G.A. of Akwa Ibom State. The primary method of data collection was used in this study. The researcher adopted descriptive survey research design, through stratified random sampling technique, to sample 200 people through the administration of questionnaires to respondents for this study to ensure validity and proper quantification of research findings. One (1) null hypothesis (Ho) and one (1) alternative hypothesis (Hi) with the findings to be: Hi has 93.5%, Ho has 6.5% which means that there are challenges facing tax administration in Akwa Ibom State. That is, corruption is one of the major challenges facing tax administration in Uyo Local Government Area of Akwa Ibom State. The principle of John Stuart should be cogently followed for efficient and effective tax administration in Uyo Local Government Area of Akwa Ibom State.
TABLE OF CONTENTS
TITLE PAGE – – – – – – – i
CERTIFICATION – – – – – – ii
DEDICATION – – – – – – – iii
ACKNOWLEDGMENT – – – – – – iv
ABSTRACT – – – – – – – vi
TABLE OF CONTENTS – – – – – – vii
LIST OF TABLES – – – – – – x
CHAPTER ONE: INTRODUCTION
- Background to the study – – – – 1
- Statement of the Problem – – – – 9
- Objectives of the Study – – – – 12
- Research Questions – – – – – 13
- Statement of Hypothesis – – – – 13
- Significance of the study – – – – 14
- Scope and Limitations of the Study – – 15
- Operational definition of Terms – – – 15
- Organization of the study – – – – 22
CHAPTER TWO: LITERATURE REVIEW AND THEORETICAL FRAMEWORK
2.1 Literature Review – – – – 24
2.1.1 Historical Development of Tax Administration
in Nigeria – – – – – – 24
2.1.2 Types and Characteristics of Taxation
in Nigeria – – – – – – 28
2.1.3 Policy Framework put in place for effective Tax
Administration in Uyo Local Government Area
of Akwa Ibom State – – – – 36
2.1.4 Challenges of Tax Administration in Nigeria 40
2.1.5 Local Government as Agent of
Socio-economic and Political Development 43
2.2 Theoretical Framework – – – 48
CHAPTER THREE: RESEARCH METHODOLOGY
3.1 Research design – – – – 52
3.2 Area of the study – – – – 53
3.3 Population and Sampling techniques – 56
3.4 The Sample size – – – – 57
3.5 Method of data collection – – – 57
3.6 Instrumentation – – – – 58
3.7 Validity and reliability of research instrument 59
3.8 Method of data analysis – – – 62
CHAPTER FOUR: DATA PRESENTATION ANALYSIS AND DISCUSSION OF FINDINGS
4.1 Data Presentation and Analysis – – 64
4.2 Test of Hypothesis – – – – 103
4.3 Discussion of findings – – – 104
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of the work – – – 106
5.2 Conclusion – – – – – 109
5.3 Recommendations – – – – 111
REFERENCES – – – – – 113
APPENDIX I – – – – – 118
APPENDIX II – – – – – 119
