Adebola Kalejaiye | University Of Ibadan, Oyo State. Nigeria (original) (raw)
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Papers by Adebola Kalejaiye
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PERSONAL INCOME TAX ADMINISTRATION: AN ASSESSMENT OF THE SELF-EMPLOYED, 2015
This study looks at the Nigeria personal income tax administration and the challenges and prospec... more This study looks at the Nigeria personal income tax administration and the challenges and prospects of assessing the self-employed. The following objectives were outlined in lieu of the research topic: analyze the reasons people avoid paying taxes; examine the relationship that exists between the tax payers and the tax authorities; analyze various strategies that can be adopted by the government to bring numerous self-employed persons in the society to pay taxes which can impact positively on increased revenue generation and quantity and quality of infrastructure provided by the government.
Data collection was out by distributing questionnaires in the urban area of the study. Purposive sampling method was used in distributing the questionnaire. The study made use of 100 Questionnaires containing 19 relevant questions. Descriptive statistics were used to analyze 96 usable responses.
The study found among other things that increasing tax revenue is a function of effective enforcement strategy which is a pure responsibility of tax administration. Personal income tax that is supposed to be paid by self-employed individuals in Nigeria constitutes a major source of revenue accruable to various state government of the nation. Unfortunately, the correct assessment and collection of taxes from these groups of taxpayers remains a mirage due to myriad of factors. Prominent among these factors is the mode of administration adopted by the revenue authority.
This paper therefore analyzes various strategies that can be adopted by government to bring numerous self-employed persons in the society to pay taxes which can impact positively on increased revenue generation and quantity and quality of infrastructure provided by the government.
PERSONAL INCOME TAX ADMINISTRATION: AN ASSESSMENT OF THE SELF-EMPLOYED, 2015
This study looks at the Nigeria personal income tax administration and the challenges and prospec... more This study looks at the Nigeria personal income tax administration and the challenges and prospects of assessing the self-employed. The following objectives were outlined in lieu of the research topic: analyze the reasons people avoid paying taxes; examine the relationship that exists between the tax payers and the tax authorities; analyze various strategies that can be adopted by the government to bring numerous self-employed persons in the society to pay taxes which can impact positively on increased revenue generation and quantity and quality of infrastructure provided by the government.
Data collection was out by distributing questionnaires in the urban area of the study. Purposive sampling method was used in distributing the questionnaire. The study made use of 100 Questionnaires containing 19 relevant questions. Descriptive statistics were used to analyze 96 usable responses.
The study found among other things that increasing tax revenue is a function of effective enforcement strategy which is a pure responsibility of tax administration. Personal income tax that is supposed to be paid by self-employed individuals in Nigeria constitutes a major source of revenue accruable to various state government of the nation. Unfortunately, the correct assessment and collection of taxes from these groups of taxpayers remains a mirage due to myriad of factors. Prominent among these factors is the mode of administration adopted by the revenue authority.
This paper therefore analyzes various strategies that can be adopted by government to bring numerous self-employed persons in the society to pay taxes which can impact positively on increased revenue generation and quantity and quality of infrastructure provided by the government.