An analysis of challenges of taxation in Kwara State.
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Date
2009
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Publisher
.Lapai International Journal of Management and Social Sciences. The Faculty of Management and Social Sciences, Ibrahim Babangida University, Lapai, Niger State.
Abstract
This study investigates the challenges of taxation in Kwara state with a view to identifying viable solutions. Survey research methodology was adopted for the study. Questionnaire was administered on One hundred and twenty tax officers in Kwara State Board of Internal Revenue (KSBIR) and three Tax agents in the state. The collected data were analyzed ‘using descriptive and inferential statistics. The study identified-high rate of poverty, corruption, illiteracy, ignorance of tax procedure "and tax evasion as the major societal factors hindering effective taxation in Kwara State. Also ineffective utilization of collected tax-cs”,/pooi‘ remuneration of tax officials, improper record keeping, non-enforcement of tax policies and inadequate facilities to monitor tax payment and to assess taxable resources were expressed as the major administrative factors retarding effective and efficient taxation in Kwara State. it was also found that areas of specialization have significant influence on tax officers‘ views of the challenges of taxation while job experiences do not. Based on the findings, of the study it was recommended that the Kwara State government should employ the service of professionals in taxation such as Accountants, Auditors and Tax administrators to handle tax issues. Efficient allocation and usage of resources, effective usage of taxes, prevention and eradication of corruption and organization of enlightenment programme on the importance of paying taxes are also suggested.
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main article
Keywords
Analysis, Challenges, Taxation, Tax Evasion, Tax Policies, Tax Problems