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Table of Content


Chapter One: Introduction

1.1 Background of the Study

1.2 Statement of the Problem

1.3 Objective of the Study

1.4 Research Questions

1.5 Research Hypothesis

1.6 Significance of the Study

1.7 Scope of the Study

1.8 Limitation of the Study

1.9 Definition of Terms

1.10 Organizations of the Study

Chapter Two: Review of Literature

2.1 Conceptual Framework

2.2 Theoretical Framework

2.3 Empirical Review

Chapter Three: Research Methodology

3.1 Research Design

3.2 Population of the Study

3.3 Sample Size Determination

3.4 Sample Size Selection Technique and Procedure

3.5 Research Instrument and Administration

3.6 Method of Data Collection

3.7 Method of Data Analysis

3.8 Validity of the Study

3.9 Reliability of the Study

3.10 Ethical Consideration

Chapter Four: Data Presentation and Analysis

4.1 Data Presentation

4.2 Analysis of Data

4.3 Answering Research Questions

4.4 Test of Hypotheses

Chapter Five: Summary, Conclusion and Recommendation

5.1 Summary

5.2 Conclusion

5.3 Recommendation







This study was carried out to examine the Problem of tax collection in Nigeria.  The study was carried out to ascertain the characteristics of good tax administration in Bauchi State, determine the prospect of tax administration in Bauchi State, and find out the problems of tax administration in Bauchi State. The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprised of staff of internal revenue service in Bogoro L.G.A, Bauchi State. In determining the sample size, the researcher purposefully selected 160 respondents and 141 were validated. Self-constructed and validated questionnaire was used for data collection. The collected and validated questionnaires were analyzed using frequency tables, and mean scores. While the hypotheses was tested chi-square statistical tool. The result of the findings reveals that the prospect of tax administration in Bauchi State includes: to ensure fair tax administration, to create awareness and enlightenment campaign on the important of paying tax, training and re-training of tax personnel, and computerization of tax process. Furthermore the result of the study reveals that he problems of tax administration in Bauchi State includes: poor staffing system, negligence and misconduct of the collected tax, bribery, corruption and fraudulent among the tax collectors, poor record keeping, and insufficient training and operational facilities. Therefore,  it is recommended that equity and fairness should be administered when formulating and enforcing tax policies and laws by avoiding sentiments and other personal preference. To mention but a few.






1.1 Background Of The Study

The significance of tax to the development of a modern economy cannot be underline in any free society or a nation. Imposing and collecting taxes has been practice still in Gombe state long before the advent of colonial administrators. The tax is been Collected by the then local chiefs and emirs for the resolution of mainly defence and administration activities of their protectorates. Citizens are expected to comply by surrendering part of their earnings from rearing animals,’ cultivation of farm land and other trade activities to the state, for the detriment of the public as a whole. The policy of taxes symbolize the redistribution of key resources between the public and private part in a country, thus, it is commonly enforced on persons and corporate bodies that make up a nation and country at large (Worlu&Emeka, 2012). The resources delivered by tax are recycled by the Municipal to support positive responsibilities that would add value to the community such as education, health care facilities, pension scheme for retired public services, unemployment assistance as well as public transport system (Chinyere, 2000). Todays, taxes are imposed in many countries and by different nation globally, mainly to increase revenue for government spending even though the proceeds serve other purpose such as social welfare. In the developed nations, taxes are the most crucial and fundamental sources of revenue to government. Its symbolize a broad-spectrum duty of individual tax payers and are not charged or collected in interchange for any specific value rather than collective development as a nation(Leyira,Chukuma& Asian, 2012).

Bauchi state government has for a long period been incapable to accomplish its economic goals resulting from small amount of revenue proceed generated that originated due to inadequate and inefficiency of prevailing tax collection procedures. The procedures are orthodox in nature, in which staff of the board of internal revenue are used as sole tax collectors and remitted to the government. The problems related to the procedures are primarily associated with inadequate skills and inefficiency with enormous bribery and corruption among the tax officials(Afuberoh&Okoye, 2014). There were some instances, in which tax collectors issuing false tax clearance certificates and fake receipt to the taxpayer particularly the operators of private businesses and collect token amount to relief them from actual tax due from them(Field Survey, 2014). Accordingly, levies collected as income to the government (tax revenue) are as a result, not been accurately accounted for, therefore, the underperformance in tax revenue is predictable over the years(Adekanola, 1997). As such this brings about a thoughtful economic consequence for the overall development of State and the country at large.

1.2 Statement Of The Problem

There is a high level of tax default in Nigeria. The current statistics indicate that tax contributes seven percent to Gross Domestic Product (GDP), which is below the threshold of 15% for low income African countries, compared to 22.5% and over 29% for medium income and high income countries, respectively (Okonjo-Iweala, 2013). The Nigerian Minister of Finance, Okonjo-Iweala, further lamented that a seven percent tax contribution to GDP is not enough for strong economic development in Nigeria. The FIRS (2009) revealed that the Nigerian National Petroleum Corporation (NNPC), Nigerian Universities Commission (NUC) other Ministries, Departments and Agencies (MDAs), as well as the National Assembly have not remitted a total of N72 billion for PITA, VAT and Withholding Tax. More recently, it was reported that about 350,000 incorporated companies in Nigeria have not filed their tax returns in recent years, and about N85.2 billion was lost through tax evasion in the automobile industry alone in the last four years (Ngama, 2013).

In response to the issue of non-compliance, various scholars have conducted research studies on tax compliance behavior in Nigeria (James, Ariffin & Idris, 2012; Ojochogwu, & Stephen, 2012; Fagbemi, Uadile & Noah, 2010; Sanni, 2006; and Asada, 2005;). In addition, there are also studies focusing on the tax system in Nigeria. For example, Leitman, Okaro, Porter and Werner (1996) identified inefficient tax administration and collection system, as well as the lack of value received in return for taxpayers‟ taxation money as factors affecting the tax system in Nigeria. On the same note, Ogbonna (2011) highlighted fraudulent practices and greed, lack of adequate infrastructure, lack of awareness, inefficient tax administration and improper tax planning, monitoring and controlling, as among other key factors affecting the system. In that study, the author examined the burning issues of the Nigerian tax system with analytical emphasis on petroleum profit tax.

From the above studies, it shows that tax administration efficiency is an important element of a good tax system. Unfortunately, not much research has been undertaken to date, except for few. For instance, Abiola and Asiweh (2012) who found the impact of information communication technology (ICT) on tax administration efficiency. Similarly, Sanni (2012) studied multiplicity of taxes in Nigeria and observed that corruption, fraud, extortion, lack of data and overlapping taxes are the elements affecting the efficiency of the administration. On the same note, Micah, Ebere and Umobong (2012) identified non-availability of statistics, inability to prioritize tax effort, poor tax administration and multiplicity of tax, regulatory challenges and corruption as well as complexity of the laws as the major factors affecting the tax administration efficiency in Nigeria.

1.3 Objective of the study

The overall aim of this study is to critically to evaluate the Problem of tax collection in Nigeria. Hence, the study will be channeled to the following specific objectives;

  1. Ascertain the characteristics of good tax administration in Bauchi State
  2. Determine the prospect of tax administration in Bauchi State.
  3. Find out the problems of tax administration in Bauchi State.

1.4 Research Questions

The study will be guided by the following questions;

  1. What are the characteristics of good tax administration in Bauchi State?
  2. What are the prospect of tax administration in Bauchi State?
  • What are the problems of tax administration in Bauchi State?

1.5 Research Hypotheses

Ho: There are no significant problems affecting tax collection in Bauchi State

Ha: There are significant problems affecting tax collection in Bauchi State.

1.6 Significance of the Study

This study takes into consideration the objectives of Bauchi State, i.e., to make Bauchi state financially sound through revenue generation and to raise the revenue base of the state, through the provision of quality and accountable services to taxpayers. The findings of the research will not only provide the detailed understanding of the factors that determine tax administration efficiency but also assist the Bauchi State in developing the relevant strategies to facilitate and help in revenue generation. For example, if the ICT appears to be an important determinant of tax administration efficiency, Bauchi State should be investing in this aspect in order to achieve its organizational objectives. Similarly, the strong audit practice should be implemented if it is found to have positive effect on tax administration efficiency.

1.7 Scope Of The Study

This study is structured to generally examine the Problem of tax collection in Nigeria. Hence, the respondents for this study will be obtained from civil servants in Bogoro L.G.A, Bauchi State

1.8 Limitation Of The Study

Like in every human endeavour, the researcher encountered slight constraints while carrying out the study. Insufficient funds tend to impede the efficiency of the researcher in sourcing for the relevant materials, literature, or information and in the process of data collection, which is why the researcher resorted to a limited choice of sample size. More so, the researcher simultaneously engaged in this study with other academic work. As a result, the amount of time spent on research will be reduced.

Moreover, the case study method utilized in the study posed some challenges to the investigator including the possibility of biases and poor judgment of issues. However, the investigator relied on respect for the general principles of procedures, justice, fairness, objectivity in observation and recording, and weighing of evidence to overcome the challenges.

1.9 Definition Of Terms

Revenue: Revenue can be seen as pivot on which an organization policies and programmes revolves. It has been the bedrock of any government. It is the money received from taxes by the government or money that is available to an organization.

1.10 Organization Of The Study

This research work is organized in five chapters, for easy understanding, as follows. Chapter one is concern with the introduction, which consist of the (overview, of the study), historical background, statement of problem, objectives of the study, research hypotheses, significance of the study, scope and limitation of the study, definition of terms and historical background of the study. Chapter two highlights the theoretical framework on which the study is based, thus the review of related literature. Chapter three deals on the research design and methodology adopted in the study. Chapter four concentrate on the data collection and analysis and presentation of finding.  Chapter five gives summary, conclusion, and recommendations made of the study.

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