Tax administration problems and prospect: A case of Gombe State

Tax administration is a body responsible for implementing and governing the tax laws and other tax related matter.They are held responsible for assessing, collecting and administering tax processes.The main objective of this paper is to examine the problems and prospect of Gombe state board of inter...

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主要な著者: Gurama, Zakariya’u, Mansor, Muzainah
フォーマット: 論文
言語:English
出版事項: Center for Enhancing Knowledge, UK 2015
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オンライン・アクセス:http://repo.uum.edu.my/16181/1/86.pdf
http://repo.uum.edu.my/16181/
http://www.ijac.org.uk/April2015
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要約:Tax administration is a body responsible for implementing and governing the tax laws and other tax related matter.They are held responsible for assessing, collecting and administering tax processes.The main objective of this paper is to examine the problems and prospect of Gombe state board of internal revenue services.The method of data collection is based on secondary sources and field survey by the researcher.Furthermore, the study analyses and suggests recommendations for the problems highlighted.The problems identified include poor staffing, lack of facilities, poor record keeping and poor conducive environment.The findings shows that insufficient public awareness, lack of training, poor working condition, poor remuneration and lack of motivational incentives are among the issues lead to low tax generation. The study recommends that training should be provided, working condition should be improved and good salary structure may set for tax officials. Also, need to employ competent and qualified staff with background knowledge of accounting and tax discipline.The finding of the study is in line with previous studies of its kind.