ABSTRACT
This Paper examines the problems associated with the Assessment and Administration of Personal Income Tax on Motorcycle riders in (UMUGUMA) Owerri West LGA Metropolis. The study uses descriptive survey to analyze the data. The paper utilizes the stratified random sampling technique in selecting. Two hundred motorcycle riders were randomly selected.
The main findings of the research are that, tax officials lack adequate training and experience in carrying out their assignment. Similarly, shortage of staff, payment default on Direct Assessment Tax System (DATS), insufficient financial resources available to the tax authority and lack of Political will on the part of Government in enforcing the tax laws were also found to affect the revenue generation drive of the State. The paper recommends that the State Government in conjunction with the tax authority should embark on proper recruitment, training and development of staff, provide good remuneration packages to tax officials, provision of adequate working facilities, and embark on massive enlightenment of the taxpayers on the importance of tax payment. This, it is believed, will enhance the revenue generation of the State, by bringing in hitherto none tax payers into the tax-paying circle. Finally, the paper strongly recommends a form of Personal Income Tax on Motor cycle (Umuguma) riders, as it is a promising Industry that could assist the State in terms of revenue generation.
BACKGROUND OF THE STUDY
Housing is one of the Importance factors that determine Urban forms and constit...
ABSTRACT
Inadequate support in terms of credit facilities from government and financial institution has been identified as one of the maj...
STATEMENT OF PROBLEM
In human endeavors, there are a lot of developments, researches, and discoveries, which result in multifarious produ...
Background Of The Study
Nigeria is a growing economy and following this ideology, the government can&rs...
ABSTRACT
Since the current Boko Haram insurgency started in 2009, it has killed 20,000 and displaced 2.3 million from th...
ABSTRACT
This project work was carried out to determine the effect of biology practical activities on academic achieveme...
EXCERPT FROM THE STUDY
In essence, communication involves using codes that are done with the eyes, body movement or soun...
ABSTRACT
Air pollutions pollutant showed that the extent of spreading depends on the motor vehicle traffic population of the area. This p...
ABSTRACT
The study examined Influence of family –type and juvenile delinquency o...
Abstract
This research intentionally investigated the literary works of Chimamanda Ngozi Adichie‟s Half of a Yellow Sun and Americanah an...