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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Main Authors: Gurama, Zakariya’u, Mansor, Muzainah
Format: Article
Language:English
Published: Center for Enhancing Knowledge, UK 2015
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Online Access: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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spelling my.uum.repo.161812016-04-13T05:03:32Z http://repo.uum.edu.my/16181/ Tax administration problems and prospect: A case of Gombe State Gurama, Zakariya’u Mansor, Muzainah HJ Public Finance 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. Center for Enhancing Knowledge, UK 2015-04 Article PeerReviewed application/pdf en http://repo.uum.edu.my/16181/1/86.pdf Gurama, Zakariya’u and Mansor, Muzainah (2015) Tax administration problems and prospect: A case of Gombe State. International Journal of Art and Commerce, 4 (4). pp. 187-196. ISSN 1929-7106 http://www.ijac.org.uk/April2015
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Gurama, Zakariya’u
Mansor, Muzainah
Tax administration problems and prospect: A case of Gombe State
description 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.
format Article
author Gurama, Zakariya’u
Mansor, Muzainah
author_facet Gurama, Zakariya’u
Mansor, Muzainah
author_sort Gurama, Zakariya’u
title Tax administration problems and prospect: A case of Gombe State
title_short Tax administration problems and prospect: A case of Gombe State
title_full Tax administration problems and prospect: A case of Gombe State
title_fullStr Tax administration problems and prospect: A case of Gombe State
title_full_unstemmed Tax administration problems and prospect: A case of Gombe State
title_sort tax administration problems and prospect: a case of gombe state
publisher Center for Enhancing Knowledge, UK
publishDate 2015
url http://repo.uum.edu.my/16181/1/86.pdf
http://repo.uum.edu.my/16181/
http://www.ijac.org.uk/April2015
_version_ 1644281902590328832
score 12.913726