Effect of Internally Generated Revenue Strategy on Personal Income Tax Administration in Adamawa State, Nigeria

Abstract

Personal income tax has remained one of the most reliable sources of income generation to government globally. However, there were cases of tax evasion particularly in developing nation, this has remained the major setback in realizing the much anticipated income. This menace can only be minimized through the enforcement of an effective and efficient income generation strategy. The paper assessed the influence of revenue generation strategy of state board of internal revenue service on personal income tax (PITA) administration of Adamawa state. Three research questions and three hypotheses guided the research. The study adopted survey research design while questionnaire was used for data collections and data obtained were analysed using both descriptive and inferential statistical tools. The result revealed a positive and significant relationship between all the measures of revenue generation strategy adopted for the study and the administration of PITA in Adamawa. Hence, the study recommended that, the Adamawa state board of internal revenue service should pay more attention to staff development in addition to improving ICT infrastructures, tax education and awareness to enhance effective and efficient administration of personal income tax.