Empirical Analysis of Tax Collection: Zamfara State Experience

Author(s)

Muhammad Usaini , Samana Abdulaziz ,

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Volume 3 - September 2021 (09)

Abstract

Tax administration is an entity responsible for enforcing and regulating tax laws and other tax-related matters. They are responsible for the assessment, collection and administration of taxation processes. The main aim of this study is to examine Zamfara State Board of Internal Revenue Service’s problems and prospects. The data collection method is based on researchers' secondary sources and field surveys. 60 tax collectors received questionnaires. The method of specification for the test of hypotheses is chi-square. In addition, the study analyses and recommends the problems highlighted. The identified problems include the lack of qualified professionals, lack of facilities, complexity of tax laws, poor conducive environment and inadequate knowledge of computers among staff etc. The findings shows that tax collectors are qualified to carryout effective and efficient tax collection, tax collectors are computer literate, and tax payers are not sensitize on the need to pay taxes in the state. The study recommends the organization of frequent training, an improved tax awareness campaign, and adequate use of computer systems. Competent and qualified personnel with a background of accounting and tax discipline must also be involved

Keywords

Analysis, Tax, Collection, Internal Revenue

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Cite this Article:

Muhammad Usaini, Empirical Analysis of Tax Collection: Zamfara State Experience, International Journal of Empirical Finance and Management Sciences 09(2021):01-20 DOI: