AN EVALUATION OF THE PROBLEM AND PROSPECT OF TAX COLLECTION IN INTERNAL REVENUE SERVICE IN BAUCHI STATE
ABSTRACT
The research profers an appraisal of the problem and prospect of tax collection in internal revenue service of bauchi state. It analyses the concept of tax and its significance and elucidate the problem encountered in the process of tax collection.The research profers the prospect in tax collection and administration,while investigating tax administration in bauchi state as a case analysis.
INTRODUCTION
Tax is invariably an enforced contribution of money ,exacted pursuant to legislative authority if there is no valid statute by which it is imposed, a charge is not a tax.The classical purpose of taxation is the raising of funds to meet government expenditure.redistribution of wealth and the management of the economy.The tax system can also be used to direct the course of the economy.It is often to encourage economic activities .Tax affects the amount available for spending  by the private sector of the economy.correspondingly, an increase in tax rate and gathering efficiency will affect the amount available for government spending.Not only that such increase or decrease no matter how minimal may have inflationary or deflationary effect on the economy.secondly and particularly in the case of taxes on income, there is tendency of their imposition to encourage or discourage particular activities.
1.1Â Â Â BACKGROUND OF THE STUDY
The significance of tax to the government and the state can not be over emphasized.However achieving a high level of revenue through tax is not always an easy fit to attain.Problems encountered includes inadequate staff, bribery and corruption, mismanagement of tax collected, poor accounting record, etc.But according to Adam Smith (1968), there are prospect the lies with the collection of tax.The research intends to investigate  the problem and prospect of tax collection in internal revenue service in bauchi state.
1.2Â Â Â STATEMENT OF THE PROBLEM
The problem confronting this research is to evaluate the problem and prospect of tax collection in internal revenue service of bauchi state.
1.3Â Â RESEARCHÂ Â QUESTION
1Â Â What is the nature of taxation
2Â Â Â Â Â Â Â Â What constitute the problems encountered in the collection of tax
3Â Â Â Â Â Â Â Â What are the prospect of tax collection
4        What are the problems and prospect of tax  collection in bauchi state
1.4Â OBJECTIVE OF THE RESEARCH
1Â To determine the nature of taxation
1        To appraise the problems and prospect of tax collection
2Â Â Â Â Â Â Â Â To determine the problems and prospect of tax collection in bauchi
1.5Â Â Â SIGNIFICANCE OF THE RESEARCH
The research shall elucidate the problems and prospect of tax collection and profer possible recommendations for effective tax administration.
1.6Â Â Â STATEMENT OF THE HYPOTHESIS
1Â Ho Tax revenue in bauchi is low
Hi  Tax revenue in bauchiis high
2  Ho Problem of tax collection in bauchi is low
Hi  Problem of tax collection in  bauchi  is  high
3   Ho   The prospect of tax collection in bauchi is low
HIÂ Â Â The prospect of tax collection in bauchi is high
1.7Â Â Â Â Â SCOPE OF THEÂ STUDY
The study intends to appraise the problems and prospect of tax collection in bauchi state.
1.8Â Â Â Â Â Â Â DEFINITIONÂ OF TERMS
TAXÂ Â Â Â DEFINED
Tax is invariably an enforced contribution of money ,exacted pursuant to legislative authority if there is no valid statute by which it is imposed, a charge is not a tax.The classical purpose of taxation is the raising of funds to meet government expenditure.redistribution of wealth and the management of the economy.The tax system can also be used to direct the course of the economy.
PERSONAL INCOME TAX DEFINED
This is tax levied on income of individuals which is earned either from employment ,trade, business, vacation or profession.
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