Appraisal Of Tax System In Abakaliki Ebonyi State

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This project is specially dedicated to God almighty which for his Grace, Favour and infinite Mercy which enabled me to successfully round up my programme despite the circumstance and all odds, and also to all those who believes in equal right and Justice.


I wish to express my profound gratitude to the Almighty God for his protection, good health, wisdom, divine love and guidance throughout my programme period and also for making this work a successful one. With heart full of appreciation and gratefulness, I will always remain grateful to my parents MR. AND MRS. I.U CHUKWU, whom God has been using mightily to see that their children makes it academically and otherwise and to my siblings Chinimerem, Nnaemeka, Ozichi and Ifeanyi for their love and support during my academic session. I also thank my Victor Johnson for his love support and encouragement during my academic session.

My regards and immense thanks goes to my head of department, MR. BARTHO .N. OKEZIE and my project supervisor MR. OBI PETER .O. for all the help they rendered to me to ensure my success academically.


This research project is based on the appraisal of Nigeria tax system ( a case study of board of internal revenue Abakaliki, Ebonyi State). It does not serve as literature on Nigeria tax system in the institution but grew out my interest and curiosity in the modern tax system. The are five chapter in all, chapter one introduces the study, chapter two reviews the related literature on the topic under study, chapter three deals on the research methodology. Chapter four focuses on the presentation, analysis and interpretation of data.

The objective of this work is to appraise the Nigeria. In doing this, the researcher went through textbooks and journals to establish why Nigeria tax system is essential and its development within the context of the Nigeria tax system. equally questionnaire were issued to the management and staff of the institution of the researcher to provide as concise would be of immense benefit to the people. Finding from the study on “appraisal of Nigeria tax system” has made it clear that tax system have contributed effectively to Nigeria economy as customers, contractors, beneficence etc. don’t need to present or on long waiting line before they can pay tax.

But need to create awareness and ensure its security and accessibility for the benefit of tax payers and as such will help Nigeria and the country as a whole to serve in this millennium. Recommendation were finally made that adequate workshop and training should be made to staff and to the users of Nigeria tax system in order to appreciate the essential use of the system to facilitate tax obtain cash in the country.

Table Of Contents

  • Title page i
  • Certification page ii
  • Approval page iii
  • Dedication iv
  • Acknowledgement v
  • Abstract vi
  • Table of content vii

Chapter One

  • 1.0 Introduction 1
  • 1.1 problem analysis 2
  • 1.2 History of case study 4
  • 1.3 Objectives of the study 5
  • 1.4 problem analysis of the study 10
  • 1.5 Purpose of study 12
  • 1.6 Delimitation (Scope)of the study 12
  • 1.7 Assumption 12
  • 1.8 Significance of the study 13
  • 1.9 Definition of terms 13

Chapter Two

  • 2.0 Literature Review 15
  • 2.1 Introduction 15
  • 2.2 Types of tax 15
  • 2.3 Capital transfer tax 22
  • 2.4 Administration of tax law 24
  • 2.5 Penalty 27
  • 2.6 Best of judgment 30
  • 2.7 Assessment of payment 31

Chapter Three

  • 3.0 Research Methodology 41
  • 3.1 Introduction 41
  • 3.2 Research Design 41
  • 3.3 Sources / Method of Data collection 42
  • 3.4 Population and sample size 42
  • 3.5 Sample Design 43
  • 3.6 Instruments Used 43
  • 3.7 Personal Interview 44
  • 3.8 Observation 44
  • 3.9 Data Analysis techniques 46

Chapter Four

  • 4.0 Presentation and Analysis of data 47
  • 4.1 Introduction 47
  • 4.2 Presentation of Data 47
  • 4.3 Analysis of data 57
  • 4.4 Interpretation of Results 54

Chapter Five

  • 5.0 Summary, Conclusion And Recommendations 61
  • 5.1 Discussion of findings 59
  • 5.2 Summary of findings 62
  • 5.3 Conclusion 64
  • 5.4 Recommendation 66
  • 5.5 Area for further Research 68
  • Bibliography 69
  • Appendix 71
  • Questionnaire 72

Chapter One

1.0 General Description Of The Study

Government as an economic unit needs financial for its continuous existence the finance or revenue comes from different sources of which taxation is one of the major source. Taxation is a prominent source of fund to the government and as such calls for adequate system and control. Hence there are laws guiding the administration of tax, assessment of tax legality collection and accountability of the tax collectible.

A tax is a compulsory levy ( by the government through an appropriate agency usually the inland or board of internal revenue department) on the income of an individual or any legal entity it is an amount paid on account of the fact that the tax payer has income of a minimum amount for certain tangible and intangible economic activities which have been chosen for taxation.

It may be noted however that a public receipt having an element of compulsion does not automatically become a tax. Public authority could distribute certain goods services of which payment from the beneficence are compulsory. This has not qualified it to become tax, it has direct benefit, thus before a payment could be regarded as tax there are four essential elements which must be observed, which are; the art of compulsion. It must be levied by the public authority it is not fine and it must not have any direct guide.

Taxation no matter how it is obtained is precisely a liability on individuals income. Tax has its influence on the economy either by discouraging or encouraging economic activities, in fact it has been an effective tool in the hands of any government and economic planners to control the economy, in a depressed economy. The government can reduce the tax rate to stimulate the economy, thereby increasing disposable income of the people which however reflect in increased investment. The government on the other hand during inflation increases the tax rate to mop up the excess money in circulation. Thereby leaving the tax payer with little income to spend. This affect investments in the private sector.

Furthermore, taxation is used to avoid the consumption of harmful goods and their importation of commodities made locally and importation of ostentation goods. Also it is effective fiscal tools for redistribution of income in the economy.

1.1 Problem Analysis

Taxation being a major source of revenue to the government of the notion has to be adequately managed. In addition, taxation is been as an economic factor amongst others determining the tempo of investment and other economic activities. These call for effective management of tax. In the Nigerian tax system, the actual result is far below the expectation. Critical analysis of both state and federal budget has reveled out to be revenue from tax but the actual realization is usually in each case below the estimated amount.

It has been argued that with taxation, depressed economy would be stimulated and the consumption of harmful and ostentation goods will be checked. But for some years our economy has been in a mess and the consumption of harmful goods has instead been on the increase.

These and many other short comings are due to;

  1. The inability to enforce the tax law
  2. Lack of adequate knowledge to tackle tax issues.
  3. Little or non- existence of adequate follow up of earning.
  4. In adequate staff and employment of unqualified staff
  5. False declaration of assets
  6. Lack of reliable statistical figure on the population of the taxable individuals of the state.
  7. Fraudulent behavior of some tax efficacious.
  8. The problem of tax evasion.

There has been the public outcry by the rural dwellers “ no development no tax” concerning development neglect of their area by the government yet they pay tax. This discourages them from paying tax pay. This discourages them form paying tax hence results to much tax evasion in rural areas. This problem is similar to America before their independence in 1776 with their slogan “No representation to taxation.

1.2 History Of Case Study:

Board of internal revenue Abakaliki Ebonyi State.

Ebonyi state was created on the October 1,1996 where then military head of state under the late General Sani Abacha announced the creation of new state . it is made up of 13 local government areas.

Afikpo North, Afoikpo South, ohaozara, Ezza North, Ezza South, Izzi, Abakaliki ikwo ivo, Onite ha, Ohaukwu, Ishielu and Ebonyi. Local government. The capital is Abakaliki. The present day Ebonyi start at different times belong to Ogoja province eastern region, eastern central state, Anambara and Imo simultaneously,Enugu, Abia state. There were also Abakaliki province which comprises of both non – Igbo speaking communities whose relationship was only to suit political and administration convenience.

Ebonyi state is richly blessed with natural resources blessed with abundant mineral resources across the local government areas. At Ebonyi is Zine and Tead at Uburu in Ohaozara local government is natural salt water, this served the people of Nigeria during the Nigeria civil war at Ivo local government are blessed with Marbles quarry rock etc.

Ebonyi state is the salt of the nation and its blessed with fertile farmland. The major occupation of the people of Ebonyi state is farming. The farmers are mostly peasant, one who grows cassava, yam rice, maize, and vegetable. In terms of political cultural and social life the is people of Ebonyi state are not behind Nigeria is made up of many ethnic groups with different cultures. In Afikpo we have the Ogo society with many other culture which is the highest society in Afikpo, in Ohaozara we have Enyibe and the traditional head in each village called the Igwe and Eze who co – ordinates and represents the people in every issue that concerns them.

The first milltary government to take the oathnary general captain wealter her Feghabor followed by the assistant inspector general of police simion oduoye after him was the indigenous civilian governor DR. SAM OMINIYI EGWU after him is our present Governor MARTIN ELECHI EGWU who is now piloting the seat of the government.

Furthermore Ebonyi state has a common boundary with the people of Ohafia local government in Enugu state and the people of Idoma in Benue state. The problems of this Young state is lack of good infrastructure facilities such as a good road, electricity and pipe – born water. The consequence of this is that the people are inflected with the guinea worm disease due to ugly situation of the road the farmers are left with their farm products without attracting foreign investors who would have use those products for production. This will encourage our economy through the revenue that would have been generated imposition of taxes. Even the tax officials could not have access to some of the interior communities due to poor bridge network and road.

This hampers the effect of Nigeria tax system which also will effect government revenue. Abakaliki board of internal revenue was created, the board of internal revenue was created. The board is responsible for the collection of taxes within Ebonyi state and also for the administration of the state tax matter, it was established by PITA NO 104 OF 1993.

1.3 Administration Of The Study

The Ebonyi state Abakaliki board of internal revenue is one of the parastatal in collection of all taxes, which is charged with the responsibility of all tax revenue due to the state government it is headed by the executive chairman. There are presently four departments being operated by the board.

  1. Assessment department
  2. Collection department administration department
  3. Planning research and statistical department.

The finance and supply section under the administration department. The state motor registry is under the collection department. The board of internal revenue operates two major offices in which of the 13 old local government area. The offices are tax offices and motor license offices.

The tax offices is headed by the tax assessment authority with a tax collector responsible for collection of all road taxes such as vehicle licenses, driving licenses, change of ownership, prove of ownership driving test, vehicle test, conductors badge etc.

But the tax officer collects personal income tax through direct assessment of normal nite assessment for instance PAYE with holding tax, hackney permit, development levies etc.

Furthermore each of the departments is headed by a head of department ( HOD) experienced in that department while the secretary heads the police section and coordinates the activities of other department. The chairman heads the police section and coordinates the activities of other departments. All those taxes are collected by the field official and are paid into the state government account in designated banks. The tellers of the lodgment are presented to the treasury along with the copies of the revenue cash book where the collection were entered to show evident of the judgment.

The sub- treasury issues such officer with the treasury book 6 (six) with which the officer renders returns of collection of the headquarters. The returns of collection are collection from different officers totaled and presented to the government on monthly bases as the internal revenue monthly collection.

1.4 Problem Analysis Of The Study

Government need revenue to carry out its budgeted projects. There is no other means which this project could be executed when taxes are not administered properly in the state. This is the problem of Nigeria tax system, poor economic improvement and that people evade or run a very for paying tax without being noticed. These are various causes of poor tax system in Ebonyi state. They include the following:

  1. Poor tax information and accounting record
  2. Corrupt officials of tax agencies.
  3. Where income and poor fits of the tax payer are not
  4. Accurately rendered to tax collection.
  5. Where tax are not collected from that tax payer as at when due.

If this problem should continue, government may not afford to pay their staffs, pro vide the necessary social amenities such as good road, pipe born water and electricity, it may also lead the state into borrowing both internal in order to meet up their budgeted expenditure. The problem remains that people who are suppose to pay tax are by making collection of tax so difficult. They also obtain tax clearance through wrong channel, forgery thereby reducing government estimated revenue, all this problem contributes to the poor tax system in Ebonyi state Abakaliki.

1.5 Purpose Of Study

The purpose of this study are:

  1. To determine and identify the impact of tax on improving government revenue.
  2. Highlighting the need for tax in Nigeria
  3. To suggest and recommend solution that will help improve tax system in Ebonyi state Abakaliki.

1.6 Delimitation (Scope) Of The Study.

The research work is restricted to Abakaliki and Afikpo in Ebonyi state where the tax system are collected. This information collected in entirely from the board of internal revenue. Abakaliki and Afikpo. There were constrained by time and finance. However the work was successfully carried out according to the above restriction.

1.7 Assumption

It is assume that;

  1. The respondent at Abakaliki and Afikpo North local government board of internal revenue will co – operate with the researcher and complete the questionnaire and grant audience for intervenes.
  2. The supervisor will give the researcher all the necessary guidance and direction for the completion of the study.
  3. The researcher will be alive to see the end of the study.

1.8 Significance Of The Study

This research would be significant in these aspect;

  1. creating awareness to the Ebonyi state government and the general public about the positive effect of an appraisal of Nigeria tax system on improving government revenue.
  2. To consider the appropriate measures necessary for effective tax system in Ebonyi state.
  3. To enumerate and identify persons organization and properly liable to tax.

1.9 Definition Of (Unfamiliar) Terms / Concepts.

In this research study, certain terms / concepts are used for the purpose of proper understanding are clearing, the unfamiliar term used are defined as follows:


This is a compulsory levy imposed by the government on the citizens of the state.


This is a way or method of generating revenue through taxes by the government.

Tax Base:

This refers to the items to be taxed

Tax Rate:

This is the object taxed.

State Board Of Internal Revenue:

This is the board in the state level charged with there possibility of tax collection.


This is an income i.e. the total annual income of the state.


A computer is a processor of information of data.

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Samuel Obiora Blessed is the CEO and founder of a.k.a Nigeria Students Media, the youngest engineering graduate of Federal Polytechnic Nekede in 2017 and the engine brain behind this great platform. He is the man behind the scene, filled with many potentials. A musician as well as a developer with the interest of Nigeria students at heart. If you need a professional website, contact him via WhatsApp or phone call @ 08143831497 to get the best.

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