Tax Payers Attitude And Government Revenue Generation In Delta Central District Of Delta State, Nigeria.
Journal Title: IOSR Journal of Humanities and Social Science - Year 2018, Vol 23, Issue 4
Abstract
The study examined tax payers attitude and revenue generation in Delta Central Senatorial District of Delta State. The study adopted the descriptive study designed involving the administration of questionnaire to a sampled population. The results of the study showed that low level of income, inconvenient nature of tax payment and collection, lack of visible development, poor management of public financial resources amongst others as factors undermining peoples attitude to tax payment and collection of tax revenue for developmental purposes in Delta Central Senatorial District of Delta State. Based on these findings, the following recommendations were outlined: Government needs to invest more in the people’s welfare and public infrastructure that would stimulate economic activities. There is also need to ensure transparency and probity in the utilization of public resources. There is also need to improve on the capacity of the revenue agencies in the state. Fraud within the revenue Agencies needs to also be dealt with. Tax payment system should also be made more convenient as much as possible. The convenient nature of tax payment and collection will reduce the burden often felt by citizens when they want to pay their taxes.
Authors and Affiliations
Dr, G. C Sokoh
Keywords
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- EP ID EP418710
- DOI 10.9790/0837-2304077083.
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