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Personal Income Tax Administration In The Rural Communities (A Study Of Selected Local Government Areas In Ogun State, Nigeria)

Author

Listed:
  • ADEYEYE, Gbadegesin Babatunde

    (Department of Accounting, Faculty of Management Sciences, University of Lagos, Nigeria)

  • ADEOYE, Adeleke Oluwafemi

    (Faculty of Management Sciences, University of Lagos, Nigeria)

  • ADEYEYE, Adeyemi Mobolaji

    (Department of Accounting, Faculty of Management Sciences, University of Lagos, Nigeria)

Abstract

The study examined the effectiveness of Personal Income Tax Administration in the rural communities, focusing on assessment and revenue collection methods, effectiveness and efficiency of Relevant Tax Authorities. 125 copies of questionnaire were administered on respondents. Descriptive statistics was used to analyse the opinions of key stakeholders directly connected with Direct and Minimum Tax Assessments in six selected Local Government Areas in Ogun State, Nigeria. Testing of the hypotheses for the study was done using both simple and multiple regression analysis. The findings from the study indicate that tax assessment method significantly encourages voluntary enrolment into the tax net and that effective collection method adopted by the relevant tax authorities ensures optimal tax revenue collection. The study recommends that government should intensify its enlightenment programmes and to introduce awards for recognition of the best rural taxpayers.

Suggested Citation

  • ADEYEYE, Gbadegesin Babatunde & ADEOYE, Adeleke Oluwafemi & ADEYEYE, Adeyemi Mobolaji, 2018. "Personal Income Tax Administration In The Rural Communities (A Study Of Selected Local Government Areas In Ogun State, Nigeria)," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 18(2), pages 25-52.
    • Handle: RePEc:ris:sphecs:0296
    as

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    References listed on IDEAS

    as
    1. Godwin Dube, 2014. "Informal Sector Tax Administration In Zimbabwe," Public Administration & Development, Blackwell Publishing, vol. 34(1), pages 48-62, February.
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    More about this item

    Keywords

    personal income tax; rural communities; tax administration; tax assessment; relevant tax authorities;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

    Statistics

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